I was a J-1 intern in 2024 and am trying to determine my tax residency status—whether I am a "Non-resident alien" or "Resident alien." Here is the situation:
I stayed in the USA for more than 183 days, which would qualify me as a "Resident alien" under the Substantial Presence Test (SPT [0]). However, according to Sprintax, J-1 interns are considered "Non-resident aliens" for tax purposes during their first two years in the US [1]:
Scholars, interns, trainees, teachers, professors, and researchers on J or Q visas are considered nonresidents for tax purposes for the first 2 years in the US.
The official IRS website [2], however, only lists "teachers" and "trainees" as "Exempt individuals," and I cannot find specific information about "Interns."
Should I file my taxes as a "Non-resident alien" or as a "Resident alien"?
