Am I correct in thinking that your status is reset on January 1st? Asking for someone who has used up all their extensions and border runs?
After new year can they re-enter on a waiver free visa - as per their passport?
Answer summary
The status of visa exempt entries does not reset on January 1st. Immigration records are maintained in the database, meaning a history of entries and stays is still relevant. While the two land/sea border entries may be reset for the new calendar year, frequent use can lead to questioning by immigration and a possible denial of entry. It's recommended to be cautious if there's a recent history of overstaying or frequent border runs.
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James ********
If your friend has a recent history of staying in Thailand , do not fly into Thailand. ONLY Use land border crossing entries into Thailand