subhendr
New Member

Deductions & credits

Sorry, I did not get you. My question was as follows. In 2017, I was not exempt since I was already exempt in 2016 and 2011. In 2011, a foreign employer (Indian Institution) paid fully my compensation for my stay in US as a J1 student intern.  So 2011 should not be considered at all. I read in the IRS website that if a foreign employer pay fully my compensation for my stay as a J1 student intern in 2011, then I will be an exempt individual in 2017 (only 2016 is considered) using the "6 year lookback rule". How is 2011 taken into considered for my residency change?