I found the answer on website

來源: 2004-10-30 16:18:47 [舊帖] [給我悄悄話] 本文已被閱讀:

of IRS, it states very cleayly. I could only be eligiable for this calender year for exempting tax, because this year I am considered as a non-resident status (by counting the days physically in USA in past three years, less than 180days), but next year will not.