@FCarv ,
answers to your comments :
1. by being in the country less than 31 days in 2026 and only 123 days applicable for 2024 ( 1/3 of 365 ), you effectively fail SPT and therefore an NRA for the year 2026 --- Dual status implies you are a Resident for tax purposes and an NRA in the same calendar year.
2. If the work is performed abroad ( thus sourced " foreign"), ideally your employer should issue a 1099-NEC or 1042-S and withhold no FICA, Federal and State taxes. If they issue a W-2 ( and thus withhold taxes), then you have to file a 1040-NR and reclaim those taxes -- you show the income and then exclude the same with legend " Income Source Foreign -- work performed in home country " or similar. Please consider discussing this with your HR -- surely they have had similar situations with J visa holders.
The general reference for this position is 26 USC861(a)(3). ---> 26 U.S. Code § 861 - Income from sources within the United States | U.S. Code | US Law | LII / Legal...
And this from the IRS:
"All wages and any other compensation for services performed in the United States are generally considered to be from sources in the United States. The place, where the personal services are performed, generally determines the source of the personal service income, regardless of where the contract was made, or the place of payment, or the residence of the payer."
See ---> Source of income – Personal service income | Internal Revenue Service
3. If you chose to have dual status --- the first part of the year you are resident -- so I suggested federal 1040 , MFJ, Itemized deduction and for the NRA part of the year -- you file separate 1040-NR with zero income ( i.e. US sourced income only).
Does this now make sense ? Is there more I can do for you ?
Yes, while lived in Sao Paulo, life was good except for the slow drive along the Tiete bank. Learned a lot from my stay there.
pk
