For purposes of determining if you are a U.S. resident under the substantial presence test, days you are present in the United States as an exempt individual are not counted. If you are an "exempt individual” that does not mean that you are exempt from U.S. tax. One type of “exempt individual” is a teacher or trainee who is temporarily in the United States under a "J" or "Q" visa and substantially complies with the requirements of that visa. You are considered to have substantially complied with the visa requirements if you have not engaged in activities that are prohibited by U.S. immigration laws and could result in the loss of your visa status. Also included are immediate family members of exempt teachers and trainees. Members of the immediate family include the individual's spouse and unmarried children, but only if the spouse's or unmarried children's nonimmigrant statuses are derived from, and dependent on, the exempt individual's visa classification. Unmarried children are included only if they meet all the following: Are under 21 years of age. Reside regularly in the exempt individual's household. Are not members of another household. If you qualify to exclude days of presence as a teacher or trainee, you must file a completed Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition, with the IRS. Attach Form 8843 to your U.S. federal income tax return for the tax year. If you do not have to file return, send Form 8843 to the Department of the Treasury, Internal Revenue Service Center, Austin TX 73301-0215 by the due date (including extensions) for filing Form 1040-NR. When a teacher or trainee is not exempt 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. However, you will be an exempt individual if you were exempt as a teacher, trainee, or student for any part of 3 (or fewer) of the 6 preceding calendar years and: A foreign employer paid all of your compensation during the current year. You were present in the United States as a teacher or trainee in any of the 6 prior years. 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. A foreign employer includes an office or place of business of an American entity in a foreign country or a U.S. possession. References Publication 519, U.S. Tax Guide for Aliens Substantial presence test
