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Deductions & credits
@yuhis911 , very generally, once your five calendar year of exempt status starts , it continues to the original five years span, unless your status is adjusted to a different one. With new I-20 / F-1 your old clock still runs and as far as I know ( I will take the time research the statutes a little bit more ) . Thus your Exempt status ( from counting days present in the USA towards satisfying SPT ) is valid from 01/01/2018 through 12/31/2022. From Jan 1, 2023 you start counting days present ( for any purpose ) towards SPT. This means for 2022 you still file a form 1040-NR but for 2023 you file a form 1040 --- you would be resident for tax purposes -- and be taxed on your world income. For most students , it does not change anything ( unless there are treaty conditions to be asserted ). Therefor , please tell me which country were you a resident ( and currently citizen of ) of just prior to entering USA.
I will circle back once I hear from you more on your situation -- facts and circumstances do matter
pk