@pk Thank you again for your explanation.
I may be mistaken, but I believe I was treated as a nonresident in 2023, not because I was exempt, but because I did not meet the Substantial Presence Test. I was outside the U.S. in 2021 and 2022, so when I returned in September 2023, I did not accumulate enough days to meet the 183-day threshold.
If that is the case — meaning 2023 was nonresident solely due to not meeting the SPT and not due to exempt status — would that affect the residency determination for 2025 under the 2-out-of-6 rule?
Also, for completeness, I have not been paid by a foreign employer during my first and second J-1 stays.
I would appreciate your thoughts on this.
