@resasa711 , since you say you were a Tax Resident for 2024, and you were in the US for all of 2025, then there is every reason for you to meet the SPT again in 2025. The 3 out of six rule is as below . For 2025, you had used the exempt status during within the last six years -- at least for 2023. Thus you were a resident for 2024 and now for 2025."When a teacher or trainee is not exempt
From --> Exempt individuals: Teachers and trainees | Internal Revenue Service
"You will not be an exempt individual as a teacher or trainee if you were exempt as a teacher, trainee, or student for any part of 2 of the 6 calendar years preceding the current year. However, you will be an exempt individual if you were exempt as a teacher, trainee, or student for any part of 3 (or fewer) of the 6 preceding calendar years and:
- A foreign employer paid all of your compensation during the current year.
- You were present in the United States as a teacher or trainee in any of the 6 prior years.
- A foreign employer paid all of your compensation during each of the preceding 6 years you were present in the United States as a teacher or trainee.
A foreign employer includes an office or place of business of an American entity in a foreign country or a U.S. possession."
For a Tax Resident you file on form 1040.
This answer has been verified for accuracy by an Intuit expert employee
