When you change back to F-1, you will not get the exemption any more ( you have used up the only one ). So fro August you will start counting days towards SPT ( Substantial Presence Test ) -- so you will still be NRA on the last day of the year -- you need 183 days. You could ask to be treated as resident -- first year choice. But you still will not be able to file with your wife because your wife will still be NRA.
Do you need more help on this ?
BTW -- which country are you and your wife from ? -- Sometime the treaty may allow some relief.
