Am I a non-resident alien or resident alien for tax purposes in 2017? I came to US in 2011 as J1 intern sponsored fully by a foreign employer for 2 months.

[subhendr]

I came to US from India in 2011 for 2 months as a J1 student intern. In 2011, a foreign employer (Indian Institution) paid fully my compensation for my stay in US as a J1 student intern. Then I came again to US in May, 2016 to do research as a J1 research scholar and continued to live here. Based on this, 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".  The Glacier made me resident alien for tax purposes in 2017. How is 2011 taken into considered for my residency change?   Am I a non-resident alien or resident alien for tax purposes in 2017 (assuming 2011 is not considered as fully sponsored by a foreign employer)?

[bine22]

In general, J1 nonstudent visa holders are exempt from the substantial presence test for 2 calendar year. There is a rule for J1 nonstudent visas called the 6 year lookback rule. This rule says that if you were exempt for 2 out of the past 6 years, you cannot be exempt again. So in 2016, you were exempt and a nonresident alien. In 2017 you were not exempt since you were already exempt in 2016 and 2011. In 2018 the exemption from 2011 is more than 6 yeas ago,so  yo uwere only exempt for one year in 2016 and will be exempt again from the SPT.

[subhendr]

Thank you for the reply. I need some further clarification in this matter. My US visit in 2011 was fully sponsored by my Indian Institution and my personal fund. This is shown in my DS 2019. I did not receive any compensation or any other assistance from the US Institution. I read that if a foreign employer pay fully my compensation for my stay as a J1 student intern in 2011, then those days of stay in US will not be considred towards the substantial presence test. That is to say 2011 should not be considered at all for the subtantial presence test, even in a "6 year lookback rule". How is then 2011 (without any compensation from the US Institution) is taken into considred for my residency change?

[bine22]

and in 2011 you were a nonresident alien.

[subhendr]

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?

[allie6688]

Hi, I just found myself in the exact same situation with you. I came to the States in 2013 with J1 student visa for one month, fully sponsored by foreign country. Then I came in 2016 with a J1 scholar visa, my tax status in 2016 was non-resident alien, however, the glacier system treated me as resident alien in 2017, which I expected myself to be still non-resident alien. I've got the same thought with you, we are not subject to substantial presence test and I believe the  year of J1 student should not be counted in because I never paid by US.

I've been doing research about those IRS regulations also consulted with CFA, still without any clue. Did you figure it out ?

[Laura E]

I was  j1 teacher from 2013 to 2016. I am back to us since 2019, August, with another 3 to 5 year J1 visa. How should I turn in my takes? Resident or non resident? I am actually paying FiCA because I was here before/

[bine22]

@Laura E Since you were exempt for 2 (or more) out of the past 6 years on a nonstudent J1, you cannot be exempt again. So you are a resident alien.