Nonresident or resident alien with 2x J1 and 1F1 visa

[Anonymous]

Hello! 

I cloud't find examples online anywhere, for first having had a J1 visas and then being currently on an F1 student visa. 

I first came to the US as a J1 student back in August 2014. My stay lasted until May 2015. Then I came back as a J1 Intern in December 2017 and stayed until December 2018. Most recently I got an F1 visa and entered on 12/31/2019 (which may have been a bad idea since 2019 seem to count against my 5 year exemption) I am currently still present in the US, was here the entirety of 2020 and except for a 2.5 months visit home, also all of 2021. I expected to have to file as resident alien since my 5 year exemption under F1 was used for 2014,2015, 2017, 2018, 2019 already. I did file form 8843 in 2020 because I was still under the misconception that the 9 hours in 2019 didn't count. Anyway, for 2021 I was certain to be a resident alien. However the Spintax Substantial present test says I am a nonresident alien with the same data I just provided. Who's wrong and why? 

Thanks!

[ErnieS0 · Accepted solution]

Sprinttax.com is correct. Under the six year look back period, you are still exempt because you were not in the US in 2016.

See Example 2 in Substantial Presence Test Examples.

[Anonymous]

Hi Ernie, 

thanks so much for your response! Technically I was physically present in the US in 2016 but only as a tourist - not as an excerpt individual. So that doesn't change anything, does it? 

Thanks again, I will file now with Sprintax as a nonresident alien! 

Best, 

Sina