Tax Residency after switching from F1 to J1 non-student VISA

[sdutta]

Hello,

I have been on an F1 student Visa from 08/2010 until 08/2017. I became a Resident Alien for tax purposes from 2015. From 08/2017 to 08/2018 I was on OPT and then, on 09/2018, I switched to a J1 non-student VISA to work as a postdoc. My employer informed me that during 2020 I will be considered as a Non-Resident Alien for tax purposes due to the J1 "6-year lookback rule". 

My understanding is that during the preceding 6 years between 2015-2020, I was a Resident Alien and hence not an exempt individual. Hence during my 2020 analysis, the 6-year lookback rule kicked in declaring my status as Non-Resident Alien.  My question is - does the 6-year lookback rule apply even if I had already become a Resident Alien prior to my J1 start date? I want to be absolutely sure of the tax analysis before I have to file.  Thank you. 

[KurtL1]

Under the 6 year look back rule you would be considered exempt individual even if you were not exempt when you received the J-1 Visa.

Per  IRS Publication 519 under the 6 year look back rule you will not be an exempt individual as a teacher or trainee in 2019 if you were exempt as a teacher, trainee, or student for any part of 2 of the 6 preceding calendar years. However, you will be an exempt individual if all of the following conditions are met.

• You were exempt as a teacher, trainee, or student for any part of 3 (or fewer) of the 6 preceding calendar years,
• A foreign employer paid all of your compensation during 2019,
• You were present in the United States as a teacher or trainee in any of the 6 prior years, and
• A foreign employer paid all of your compensation during each of the preceding 6 years you were present in the United States as a teacher or trainee.