On May 1st, the sun is directly overhead at the Tropic of Cancer. This occurs because the Earth is tilted on its axis, and as it orbits the sun, different parts of the planet receive more direct sunlight throughout the year.

The Tropic of Cancer is an imaginary line of latitude that circles the Earth at approximately 23.5 degrees north of the equator. The sun is directly overhead at the Tropic of Cancer on the summer solstice (around June 21st), but it's also directly overhead at locations between the equator and the Tropic of Cancer for a period of time around the summer solstice.

Therefore, on May 1st, the sun is directly overhead somewhere between the equator and the Tropic of Cancer, but it's not exactly over the Tropic of Cancer. The exact location will change slightly each day leading up to the summer solstice.