Do I file as a non-resident again if I was previously on a J-1 Visa for two years (Au Pair)?

[truty]

Hello,

I was previously on a J-1 Visa as an Au Pair for two years from 2019 - 2021. Afterwards, I returned to my country for a few years and have returned again on the J-1 Visa as an Au Pair since December 2024. Do I need to be filing as a taxable resident because I've been here in the past for over two years? Or has that time reset / does not apply to my situation?

Thanks for any help you can provide,

[DavidD66]

It sounds like you would qualify to file as a resident, as opposed to a non-resident alien.  Whether you file as a non-resident depends on the Substantial Presence Text for the current tax year, not prior years.  Under the Substantial Presence Test:

You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least:

1. 31 days during the current year, and
2. 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
   • All the days you were present in the current year, and
   • 1/3 of the days you were present in the first year before the current year, and
   • 1/6 of the days you were present in the second year before the current year.

For more information, see the following IRS site: Substantial presence test

[truty]

Sorry I believe I'm confused. I have only been here on this J1 Visa for the Au Pair program for a year and a half. Wouldn't that mean I file as a non-resident then?

[DavidD66]

Based on your original question, it sounds like you have already been exempt from filing as a resident for a two year period, so if you meet the substantial presence test you can file as a resident.  To meet the substantial presence test for 2025 you must have been in the US for at least 183 days over the three year period ending with 2025, with at least 31 of those days in 2025.  If you were present in the US for more than 183 days during the year you will be considered a tax resident of the US for that year.

This information is based on general guidelines using the limited information your provided.  If you want to accurately determine your tax residency for tax purposes see the resources below.  

Another resource to determine tax residency is the Internal Revenue Service (IRS). See the links below:

F-1 and J-1 Students(link is external)

J-1 Scholars(link is external)

Alien Residency Examples