As a F-1 student for >5 years, I'm classified as "resident alien" for tax purpose. I'll change to J-1 for postdoc. Will I remain as "res-alien" or be "non-res alien"?

[clinkz77]

I am in the US for more than 5 years as a graduate student in F-1 status, and I'm currently classified as a "resident alien" for tax purpose. I'm going to a postdoctoral position for which I'll change to J-1 research scholar status. I wonder will I remain as a "resident alien" or will I be returning to a "non-resident alien"? Thank you!

[LinaJ2018]

For which years were you on F visa?  When did you change to J-visa?

[clinkz77]

I've been on F since August 2011, will change to J this August

[bine22 · Accepted solution]

The tests to determine residency status are different for student and nonstudent F1 and J1 visa.

As a student you are exempt for 5 calendar years. This is a lifetime exemption. So once you used up the 5 years, you cannot be exempt again on a F1 or J1 student visa.

On a J1 nonstudent visa (like for a postdoc), the rule is that you are exempt if you were not exempt for 2 or more years during the last 6 calendar years (the time counted for this rule would include times exempt on F1 and J1 student visa).

So on J1 you can become exempt again after already being a resident alien if enough years passed.

So on F1 you were exempt from the Substantial Presence Test for 2011-2015. for 2016 and 2017 you were not exempt, same is true for any time you were still on F1 in 2018. When you switch to J1 in August, you will also not be exempt, so a resident alien for the entire year. If you are still on J1 in 2019, you will still be a resident alien, since you were exempt for 2 out of the prior 6 years, same for 2020. However, if you stay longer on J1, you will become exempt again in 2021.

[clinkz77]

Thank you so much for such a detailed explanation! It seems that there're just so many rules to read... Anyway my postdoc position last only 2 years so I guess I will not be exempt while I am on it.

[bine22]

no problem. You never know, we planned to be postdocs in the US for 2 years and stayed for 8 😉

[clinkz77]

Ok... Indeed I may go to a 2nd round postdoc, then I could be exempted again...

[clinkz77]

Hi bine22, I have another question on whether I'll be eligible for the tax exemption treaty between US and China for researchers (<a rel="nofollow" target="_blank" href="https://www.irs.gov/businesses/international-businesses/china-tax-treaty-documents">https://www.irs....) (article 19 of it). I have been a graduate student and employed as a graduate research assistant, and I heard from many of my friends that in this case the treaty would probably not work. I wonder do you have any idea on this? Thanks!

[MinhT]

The same test applies to both F-1 and J-1 visa holders.

As you have been in the US for more than five years, you are considered a resident alien if you satisfy the Substantial presence test.

https://www.irs.gov/individuals/international-taxpayers/substantial-presence-test

[clinkz77]

Thank you for answering my question! So does this mean that once I become a resident alien (no matter I'm in F or J), I'll always be a resident alien (assuming I will pass the substantial presence test every year)? Thanks!

[MinhT]

Yes.

[clinkz77]

Thanks a lot! That's really helpful!

[nocturnalowl]

Can someone please help me determine my residency status for 2021? I first entered US in July 2016 on an F1 visa and my H1B started on Jan 09 2021. Will I be considered a "resident" or a "dual-status" citizen for the tax year 2021?