Per IRS: In general, an alien in J-1 status (hereafter referred to as a “J-1 alien”) will be treated as a U.S. resident for federal income tax purposes if he or she meets the Substantial Presence Test.
Per IRS PUB 591 the Substantial Presence Test:
You are a resident for tax purposes if you meet the substantial presence test for the calendar year
2022. To meet this test, you must be physically present in the United States on at least:
- 31 days during 2022; and
- 183 days during the 3-year period that includes 2022, 2021, and 2020, counting:
a. All the days you were present in 2022,
b. 1/3 of the days you were present in 2021, and
c. 1/6 of the days you were present in 2020.
Example. You were physically present in the United States on 120 days in each of the years 2022, 2021, and 2020. To determine if you meet the substantial presence test for 2022, count the full 120 days of presence in 2022, 40 days in 2021 (1/3 of 120), and 20 days in 2020 (1/6 of 120). Because the total for the 3-year period is 180 and not 183 days, you are not considered a resident under the substantial presence test for 2022.
