Under the 6 year look back rule you would be considered exempt individual even if you were not exempt when you received the J-1 Visa.
Per IRS Publication 519 under the 6 year look back rule you will not be an exempt individual as a teacher or trainee in 2019 if you were exempt as a teacher, trainee, or student for any part of 2 of the 6 preceding calendar years. However, you will be an exempt individual if all of the following conditions are met.
- You were exempt as a teacher, trainee, or student for any part of 3 (or fewer) of the 6 preceding calendar years,
- A foreign employer paid all of your compensation during 2019,
- You were present in the United States as a teacher or trainee in any of the 6 prior years, and
- 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.
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