HariS
Level 3

taxpayer is on F-1 student visa all of 2024 and did stay in US for previous 2 years on said F-1 in two previous years . But filed EB-5 application and also concurrent adjustment of status in July 2024.  Got the EAD only in January 2025

Would he still be a non-resident as he is still an exempt individual (student) and his days will not count towards "substantial presence test"

If I were to extrapolate the "Example 2" in this IRS article, would they still be a 1040-NR regardless of EB-5 application.  Would the pending EB-5 be irrelevant, until they get the EAD (F-1 visa becomes invalid at that point)  if I am reading it right 

Tax residency status examples | Internal Revenue Service

 

thanks in advance

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