J1 visa Teacher exempt

[celticpanther]

What I understand is teachers under J1 visa are exempt from counting days for 2yrs in 6yr person. Making a teacher a non resident of the US. As a teacher from Spain there is no teacher purpose code. Would claiming code 23 exempt from double taxation be correct or 15 as receiving income from an employer with W2?

[DaveF1006]

To clarify, when did you enter the country as a J-1 teacher?

[celticpanther]

First year 2024 July. I am also looking at the article 16 dependent personal services.

[DaveF1006]

It depends.  You would  file a 1040 NR tax return with Sprint Tax.  As a j-1 exempt student, you would not be required to pay FICA taxes but still be responsible for paying federal income taxes, usually at 30%. In addition, you will need to file a 8833 with your return to claim the exemption from FICA taxes. You will need to do this in 2025 also to claim the exemption from FICA taxes.

As far as the special-purpose code, i am not aware of that but contact Sprint Tax for more information.