J2 and then F1

I was a J2 for 2004-2005-2006 and then F1 for 2021-2022-2023-2024.

Today, I got confused because I was told I am a Resident rather than a Nonresident.

But why, because if my older years were counted shouldn't I need to have been a Resident earlier?

Thanks!

345

Expert Alumni

Apr 9, 2025 4:21:13 AM

You should not be a resident for tax filing purposes for tax year 2024 since you were exempt holding a F1 Visa.

According to the IRS:

"Do not count days for which you are an exempt individual. The term "exempt individual" does not refer to someone exempt from U.S. tax, but to anyone in the following categories:

An individual temporarily present in the U.S. as a foreign government-related individual under an “A” or “G” visa, other than individuals holding “A-3” or “G-5” class visas.
A teacher or trainee temporarily present in the U.S. under a "J" or "Q" visa, who substantially complies with the requirements of the visa.
A student temporarily present in the U.S. under an "F," "J," "M," or "Q" visa, who substantially complies with the requirements of the visa.
A professional athlete temporarily in the U.S. to compete in a charitable sports event."

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J2 and then F1