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Please read the following explanation from the IRS regarding the three-year look back rule. Generally, a J-1 alien who spends 122 days in the United States in each year of the 3-year period will meet the Substantial Presence Test for the current calendar year and be considered a U.S. resident.
If you entered the US anytime in August of 2020, you meet the substantial presence test to file as a resident alien for 2022 because you meet the provisions of the substantial presence test defined by the IRS in accordance with the three-year look back rule.
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March 7, 2023
8:16 AM