student로 exempt individual 인정 받는 것이 있고 포닥으로 인정받는 기준이 따로 있습니다.
exempt individual decision tree 가 뭔지 모르겠는데 이상한 사이트 보지마시고 irs 공식 사이트 보세요. https://www.irs.gov/individuals/international-taxpayers/substantial-presence-test
“A student is any individual who is temporarily in the United States on an “F, ” “J, ” “M, ” or “Q ” visa for the primary purpose of studying at an academic institution or vocational school, and who substantially complies with the requirements of that visa. You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U.S. immigration laws and could result in the loss of your nonimmigrant status.”