Returning J1 visa holder

[Shauli]

Hi,

During 2020, while I was a student, I visited the US for 28 days as a J1 short time visitor.

On December 16, 2024 I returned to the US as a J1 Research Scholar for a postdoc.

Will I still be considered a "nonresident alien" for two calendar years, despite the previous J1 visa?

Thanks.

[DaveF1006]

Yes, you will be subject to the two-year exemption period that runs from December 16, 2024 until December 16, 2026.  Your prior J-1 visa period is not factored into this two-year exemption period.

[Shauli]

Thank you for your answer.

I use the Glacier Tax Compliance system, and when I put in my previous J1 stay, it automatically says that my FICA Tax Status is "taxable" (when I enter the very same data without the previous J1 stay, I am exempt). Is this necessarily a mistake?

[DaveF1006]

No this isn't a mistake. I apologize that I failed to mention that you are "eligible" to be exempt but you need to file a form 8843 with the IRS to declare that you wish to exercise your exemption option. It's not granted automatically.

If you were a short term J1 scholar in 2020. you would need to be absent from the US for two years prior to returning.  If not, you are not exempt.  Since you came back in 2024, your two-year exemption period will be reestablished providing you file form 8843.

Since you are a non-resident, Turbo Tax does not prepare non-resident returns. Our affiliate at Sprint Tax prepare 1040 NR returns and may be able to assist you in the filing of your 8843. Contact them here for further details.   

[Shauli]

Thanks!

Does it matter if I did enter the US within two years (on 2022), on a tourist visa, for a short visit? (my original J visa, the "two years home residence rule" did not apply).

Could you please refer me to the relevant tax clauses to my case?

[DaveF1006]

Yes. I found a source that explains this. If the J-1 short term Visa stay was less than six months, there is no restriction on the new J-1 scholar Visa.

This is not a tax issue but an immigration issue.  Here is an excellent reference source that explains this. once you open up the link, go to table that looks like the one listed below.

12/24 Bars for J-1 Visa Holders

Short term Scholar.