How do I know if I am resident or non-resident?

[AEGPerez]

I would like to find out if I need to do my taxes as resident or non resident. I would really appreciate if anyone can take a look at my particular case and let me know their opinion, before I choose Turbotax vs Sprintax.

I am currently working as a teacher with a J1 visa since August 2019. Based on the dates of arrival to the USA, and taking the IRS Substantial Presence Test (https://www.irs.gov/individuals/international-taxpayers/substantial-presence-test ). Following these rules:

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.

I met the requirements of both paragraphs. On the other hand, according to wikipedia:

• Temporary presence in the United States as a teacher or trainee under a J visa or Q visa. It is possible to exclude at most three years out of any continuous period of six years. There are some other caveats to the use of this status as well.

If my understanding of this paragraph is correct, and bearing in mind that for the period 2014 to 2016 I was also working as a teacher with a J1 visa, assuming I filed my taxes as non-resident for at least 3 fiscal years of this period (2014-2020), my question is should I file as resident for 2020?

This paragraph can be also understood as you needed to be living in the US continually. In my case, I was back in my country (paying taxes in my own country) from 2017 to 2019.

I made an attempt doing my taxes with Sprintax, but if I fill all dates of my presence in the US from 2014 to 2020, I am not able to complete it since I am resident according to the platform. 

I would appreciate if somebody could clarify. 

Thank you.

Alicia G.

[DanaB27]

You will be considered a resident in 2020 since you met the Substantial Presence Test.

As a J-1 visa holder, you are considered as a nonresident for two years from the first year you enter the US.  In your case, you were a nonresident in 2014-2015.

"You will not be an exempt individual as a teacher or trainee if you were exempt as a teacher, trainee, or student for any part of 2 of the 6 calendar years preceding the current year."(IRS Exempt Individuals: Teachers and Trainees)

[AEGPerez]

According to your answer, last year (2019), I should have done the taxes as resident. Is there a way to amend last year taxes?

Thank you

[DanaB27]

Please follow these steps to amend your return:

• Download Form 1040X here 
• Enter your name, current address, and social security number (SSN) or individual taxpayer identification number (ITIN) on the front of Form 1040X.
• Select 2019
• Don’t enter any other information on page 1. Also, don’t complete Parts I or II on page 2 of Form 1040X.
• Enter in Part III the reason why you are filing Form 1040X (filing Form 1040 instead of Form 1040NR since you were a resident in 2019). 
• Complete a new return (Form 1040, you can use TurboTax software. You'll need to purchase and download the TurboTax software for PC or Mac)
• Print the return and across the top of the new return, write “Amended.” 
• Attach the new return to the back of Form 1040X.

Instructions for Form 1040-X