https://www.irs.gov/individuals/international-taxpayers/foreign-student-liability-for-social-security-and-medicare-taxes states:

Foreign students temporarily present in the United States in F-1, J-1, or M-1, status for less than 5 calendar years are generally nonresident aliens under residency rules of IRC section 7701(b).

In which case(s) is a foreign student temporarily present in the United States in F-1 status for less than 5 calendar years not a nonresident aliens under residency rules of IRC section 7701(b)?