Hello,
I am a UK citizen. I arrived in the US as a J1 Scholar on December 27th 2023. I only started work/ my position as a university researcher on Janurary 8th 2024.
I counted 2024 as one of my tax exemption years and filed a 1040NR last year. Do the 5 days I spent in the US in 2023 also count towards my 2-years tax exemption as a non-resident alien? It seems crazy to lose a whole year of tax exemption for only a few days.
If 2023 does count, does that make me a resident alien for tax purposes for the whole of 2025, dating back to 01/01/2025? (I will meet the substantial presence test this year).
