@LinaJ2020 , please see the IRS reference that I quoted earlier --- the poster is not immune to counting days after five calendar years from the original F-1 -- thus 2014 through 2018. 2019 he/she counts days even with a new F-1. So it is safe to say that 2020 he/she is indeed a Resident for tax purposes. Perhaps you missed that reference -- it is 26USC7701 under definitions. Granted it does not unequivocally state that absences during the five years can/cannot be carried over but implies that it cannot be carried over by the language used. Please see the ref above
stay safe
pk
