J-1
Researchers and Professors in U.S. more than 2 calendar years:
Note:
J-2's filing status is determined by the filing status of the J-1 visa
holder.
Your
filing status is determined by the "substantial presence test"
which is relatively complicated.
Researchers and
Professors who have been in the U.S. in J-1 visa status (teacher or
student) for any part of 2 of the preceding 6 calendar years,
and were physically present in the U.S. at least 183 days in 2007, are
considered Resident
Alien for
tax purposes. (see example calculation below)
If you have been in the U.S. for
any 2 of the preceding 6 calendar years
but were not physically present in the U.S. for at least 183 days in
2007, you are considered a Nonresident
Alien for tax purposes.
Example calculation:
2007
- present in the U.S. at least 183 days in J-1 visa status (teacher or student)
- resident alien for tax purposes
2006 - present in the U.S. in J-1 visa status (scholar/researcher) 256
days - nonresident alien for tax purposes
2005 - present in the U.S. 0 days
2004 - present in the U.S. 0 days
2003 - present in the U.S. 340 days in J-1 visa status (scholar/researcher)
- nonresident alien for tax purposes
2002 - present in the U.S. 0 days
2001 - present in the U.S. 0 days
