Could I just file taxes as a Non-Resident for 2021 Tax Year though visa status changed

[HeavyRiver]

Hi,
My visa is F1 from July 2018 until Sept 30th, 2021, and my visa status changed to H1B since Oct 1st, 2021. 
And I filed tax for the 2020 tax year last year as a non-resident.

The situation has become more complicated this year. Maybe I have two choices for tax filing for 2021?

1. Tax filing as non-resident for 2021
2. Make First-Year Choice statement for dual-status filing (more complicated and have to file an extension to meet the SPT(Substantial Presence Test) requirement for 2022, I am not very sure about this)

I wonder which way I should/could choose for tax filing for 2021?
Could I file taxes as Non-Resident for the whole tax year because it is just simple? I am not sure about the benefits and drawbacks of both.

I appreciate any help you can provide.

[ErnieS0 · Accepted solution]

Yes you can file as a nonresident for 2021 because you did not meet the substantial presence test. Your F-1 visa days are exempt days so your "days present" in the US would not start until October 1.

Whether it's better to file as a nonresident and make the first-year choice would depend on your income and deductions.

TurboTax does not handle nonresident returns but you can discuss your situation with our partner Sprintax.com.

Contact them.

[HeavyRiver]

@ErnieS0  Thanks for your reply.