Hello,
I have been on an F1 student Visa from 08/2010 until 08/2017. I became a Resident Alien for tax purposes from 2015. From 08/2017 to 08/2018 I was on OPT and then, on 09/2018, I switched to a J1 non-student VISA to work as a postdoc. My employer informed me that during 2020 I will be considered as a Non-Resident Alien for tax purposes due to the J1 "6-year lookback rule".
My understanding is that during the preceding 6 years between 2015-2020, I was a Resident Alien and hence not an exempt individual. Hence during my 2020 analysis, the 6-year lookback rule kicked in declaring my status as Non-Resident Alien. My question is - does the 6-year lookback rule apply even if I had already become a Resident Alien prior to my J1 start date? I want to be absolutely sure of the tax analysis before I have to file. Thank you.
