A F1 student started his study in 2013 August and then completed his 5 year in 2018 August then he is in OPT visa and currently working in the company and filling the tax first time in 2019. Since he completed his 5 years as a F1 student and then present in the US for 31 days during the current year, should IRS consider him United States resident for tax purposes ? Any response will be highly appreciated.
