J1 Research Scholar - resident or non-resident from the Netherlands

[ST1707]

Good morning,

Last year I filed my taxes through Sprintax as a non-resident. This year I wanted to do the same thing, but it said I am now a resident. I came to the US in August 2023 on my J1 research scholar visa from the Netherlands.

Could you help me and tell me if I'm now a resident?

Are there any tax-treaties between the Netherlands and US that I should know of/can benefit from?

Which forms should I now file?
Can I file my taxes through turbotax?

Thank you so much!

Best,

Stella

[Vanessa A]

Probably.  If you came here on a J-1 Visa in 2023, you would have hit your 2 calendar year exemption (2023 and 2024).  Then if you were here for the full year in 2025 you would have passed the 183 days to meet the substantial presence test in 2025.  If so, you would be considered a US Resident for tax purposes.  

Yes.  There  is a tax treaty for the first 2 years 

1. An individual who visits one of the States for a period not exceeding two years for the purpose of teaching or engaging in research at a university, college or other recognized educational institution in that State, and who was immediately before that visit a resident of the other State shall be taxable only in that other State on any remuneration for such teaching or research for a period not exceeding two years from the date he first visits the first-mentioned State for such purpose. If the visit exceeds two years, the first-mentioned State may tax the individual under its national law for the entire period of the visit, unless in a particular case the competent authorities of the States agree otherwise. Article 21 TAX CONVENTION WITH THE NETHERLANDS

If you are considered a resident for tax purposes, you would need to file form 1040 for your federal return.  If you are going to claim a tax treaty, then you would need to file form 8833.  

TurboTax does handle the form 1040, but does not handle form 8833.  You could use the desktop version if you wanted to claim the treaty and do manual calculations to adjust your income if the treaty applies to you.  You can do this by entering your W-2 as is, and then going to Other Reportable Income under less common income and entering the treaty amount as a negative number. TurboTax will NOT generate form 8833.  You will need to print and mail your return along with form 8833.    If you are going to try to take the tax treaty, it would be a good idea to seek professional help from someone who specializes in returns with tax treaties. 

[ST1707]

Thank you for your quick response!

Since I arrived in august 2023 I do exceed the 2 years for the treaty (if I'm not mistaken) so this would not be an option. Do you agree?

[DaveF1006]

Yes, those two years you are referring to only applied to the 2023-2024 tax years. This is not an option for 2025.