DavidS127
Expert Alumni

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Because your “J” visas classify you both as an Exempt Individual, your days of presence in the U.S. do not count toward the Substantial Presence Test until you have been present in the U.S. for any part of 5 calendar years.

 

You may want to review IRS Publication 519, U.S. Tax Guide for Aliens.

[Edited 02/24/2020|8:43am PST]

@LarsLeif

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