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Deductions & credits
@Lolelo1 , having gone through this whole thread and generally agreeing with the excellent/complete answers by my colleague @Bsch4477 , I would just like to draw attention to :
(a) absent any other facts / circumstances, the foreign student on F-1 ( please confirm ) would generally be on "exempt" status for five calendar years starting with the year of entry. Thus this student , entering in 2024 would be exempt ( from counting days present towards Substantial Presence Test ) till 12/31/2028. During this period, and absent any status change, the student would be NRA.
(b) Note that 2024 NRA status referred to in the responses from my colleague is based on passing SPT in 2025 and is correct if the student was ineligible ( / not granted ) for "Exempt" status -- which depends on visa issued and/or other / prior entries. So please tell more on which visa the student entered with and any entries ( and for how long ) during the prior two years ( i.e. 2022 and 2023 ).
I will circle back once you respond to the questions above--please.