Hi David, thank you for your reply! I just want to clarify that my J1 is for researcher and I work as a post-doctoral researcher. Does the 5-year rule still apply to me? The reason why I ask is that I read on the IRS that it said the 5-year rule is for trainees, students or teachers (https://www.irs.gov/individuals/international-taxpayers/taxation-of-nonresident-aliens). And this is also where I got confused, whether the 5-year rule applies to J1 researchers as well? I appreciate your help!
