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?
Question F instructions state: If you ever changed your visa type or U.S. immigration status, check the “Yes” box. For example, you entered the United States in 202X on an F-1 visa as an academic student. On August 21, 202X+1, you changed to an H-1B visa as a teacher. You will check the “Yes” box and enter on the dotted line “Changed status from F-1 student to H-1B teacher on August 21, 202X+1.”
FYI IRS Instructions for Schedule OI (Form 1040-NR) Other Information say: If you had a visa on the last day of the tax year, enter your visa type. Examples include the following. • B-1 Temporary business visitor. • F-1 Academic student. • H-1B Specialty occupation. • J-1 Exchange visitor. If you don’t have a visa, enter your U.S. immigration status on the last day of the tax year. For example, if you entered under the visa waiver program, enter “VWP” and the name of the Visa Waiver Program Country. If you were present in the United States on the last day of the tax year, and you have no U.S. immigration status, enter “Present in U.S.—No U.S. immigration status.”
FYI Note that for taxpayers who were in the United States on January 1 of the current tax return year reporting, on page five of your returns report 1/1 as the first date you entered the United States and for those who were in the United States on December 31, on page five of your returns don't report a date departed for that visit. Per IRS