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Level 1
June 3, 2019
Question

Confused regarding my residency status? Was on F1 student back in 08 to 11 and then I went back to my home country and now came back last year June in J1 physician

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2 replies

PopeyeTheSalior
Level 13
June 3, 2019

You are a nonresident for the year of 2017.

When you were on a F-1 visa, you are considered as a nonresident up to five years ( 2008-2012).  However, with changing to a J-visa, the "lookback rule" applies, which you are considered as exempt in both 2011 and 2017.  Please see example 9 under IRS example

Starting from January 1, 2018, you will start count your days when being present in the US.  You will file a 2018 Form 1040 as a US resident for tax purposes if meet the Substantial Presence Test  SPT. 


[Edited 2/4/2018 5:40PM]

Level 8
June 3, 2019
this is not how it works. On J1 (nonstudent) the rule is the 2 out of 6 years lookback rule, not the 5 years lifetime exclusion. Lucky for you, in this case the correct rule gives the same result.