Dear community,
I have been under a J1 visa since 2023. So, during the first two years, my wife (J2) and I filed as a non-residents. Next year (2026), we will be filing our 2025 tax return as residents married filing jointly (we never left US since we got here).
However, my appointment ends by the end of March 2026. So, there are two scenarios for us:
a. we stay until March 31st;
b. we go to our home country earlier (e.g. in January) and I finish my work remotely (I talked to my supervisor and it seems to be a possibility)
I would like to ask about how we would be considered while filing our taxes in 2027. I am asking because in the IRS webpage it says:
To meet the substantial presence test, one must be physically present in the United States (U.S.) on at least:
1. 31 days during the current year, and
2. 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
- All the days you were present in the current year, and
- 1/3 of the days you were present in the first year before the current year, and
- 1/6 of the days you were present in the second year before the current year.
So, if we stay 30 days in 2026, we would be considered non-residents? Even though the summing all three years (365 in 2024, 365 in 2025 and 30 in 2026) would be more than 183. I am not sure if not meeting requirement 1 is enough to be considered as non-resident.
I have seen someone else in a similar case, but they were leaving in November after three or four years in US, so they would meet both requirements 1 and 2.
I would appreciate if someone could give me some clarification regarding this.
Best regards,
Felipe
