determine NRA or RA tax status for 2024

[lg43]

Hello,

My employer is suggesting that my 2024 tax status is NRA, which I didn't expect, as I meet the substantial presence test. The only explanation is the J1 exemption and the fact that I haven't used it with the current visa, but I am not sure they are right.

My travel history is the following:

2024 - 328 days
2023 - 307 days - filed as RA 
2022 - 309 days - filed as RA
2021 - 102 days - filed as NRA
2018 - 146 days - not filed
2017 - 38 days - not filed

I've been on the same J1 visa since 2021 and worked for the same institution.

Can you help me determine the tax status for 2024?

[DaveF1006]

To clarify, are the days that you listed above days you spent in the US or the days you were out of the country?

[lg43]

the days listed are spent in the US

[DaveF1006]

Yes you are correct. You are a resident alien due to the substantial presence test. You do have an exemption period as a J-1 student but you never exercised it. You would have needed to file a 8843 each year since 2021 to be eligible for the exemption.

If you wish, you may file retroactive 8843 from 2021-2023 and one for 2024 if you wish. This may or may not be advantageous to you since you filed as a resident alien  in 2022-2023.  My suggestion is to leave it the way that it is and file as a RA in 2024.