1040NR Sch OI Item F
Is a taxpayer required to report a historical change (i.e., not during the tax return reporting year) when answering this question: Have you ever changed your visa type (non-immigrant status) or U.S. immigration status?
On the one hand the form instructions say “ever changed” but on the other hand the context of the question regards the year of the tax filing and the IRS form instruction’s example is of a change during the filing tax year.
One would imagine that context trumps as it’s logical in terms of the return’s tax reporting that the US immigration of that tax year is relevant while a historical change isn’t. This tax return question does not appear to serve the non-tax purpose of an immigration check (but rather seeing if immigration status or change thereof would change a filer’s status from non-resident 1040NR filer to resident 1040 filer).
A reason to not report said change if it isn’t required is to avoid reporting superfluous info, if not for any other reason but to prevent triggering IRS processing error, although no two processing errors are the same: https://www.washingtonpost.com/health/2020/02/11/coronavirus-evacuee-san-diego-released/