Yes, Sprint Tax is correct and I must revise my last answer I gave to you. The exemption periods cover calendar years and not twelve-month periods. This means you were exempt in years 2022-2023. Since you spent the entire year in the US in 2024, you must file as a US resident.
I apologize for my previous answer but this is the correct answer based on IRS guidelines which states, "In general, an alien in J-1 status (hereafter referred to as a “J-1 alien”) will be treated as a U.S. resident for federal income tax purposes if he or she meets the substantial presence test. The test is applied on a calendar year-by-calendar year basis (January 1 – December 31)".
J-1 Taxation
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