关于Substantial Presence Test的疑惑

从官网贴来的
You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least:
  31 days during the current year, and
183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
All the days you were present in the current year, and
1/3 of the days you were present in the first year before the current year, and
1/6 of the days you were present in the second year before the current year.

这个current year是指今年2021，还是指要报税的2020年？

Exempt Individual
Do not count days for which you are an exempt individual. The term "exempt individual" does not refer to someone exempt from U.S. tax, but to anyone in the following categories:
  An individual temporarily present in the U.S. as a foreign government-related individual under an “A” or “G” visa, other than individuals holding “A-3” or “G-5” class visas.
  A teacher or trainee temporarily present in the U.S. under a "J" or "Q" visa, who substantially complies with the requirements of the visa.
  A student temporarily present in the U.S. under an "F," "J," "M," or "Q" visa, who substantially complies with the requirements of the visa.
  A professional athlete temporarily in the U.S. to compete in a charitable sports event.

这个exempt individual写明是f-1的学生身份，那如果毕业工作的f-1，不再满足学生这一个条件，是不是这段时间就不能算作exempt了？

我感觉current year 应该指的是报税的2020年的31天。

毕业工作了，你的签证已经不是f签证了，自然不是exemp indivial 了啊