Hi.
I have been in the US for 1.5 years. I arrived on July 2006 to work as a physician alien and research scholar. I was previously in the US partially for at least 6 months each of the previous years from 2002 to 2005 on a B1 visa. When I came to the US in 2006 I had a J1 visa. I filled last year as resident, since I had been in the US for more than 183 consecutive days and partially in the previous 6 six years. My questions : B1 visa status counts toward the test of presence in the past 6 years, now that I have been more than 183 days on a J1 visa?

While on J-1 visa, your days in the U.S. does NOT count tlowards substantial presence.

I am Sorry, I think I explained myself wrong. I am currently on a J1 visa. I am an exempt individual for the first 2 years , since I am a trainee on J1 visa. But according to the IRS publication 519 if I have been in the US for any time during 2 years of the last 6 years, then I will not be and exempt individual and I should file as a resident instead of non resident. But it mentions only people with J, M, Q visas. My question is : I was in the US for enough time in at least 2 years for the last 6 years, but I was on a B1 visa. Now I am on J1 visa, should I file as resident or non Resident? I am sure, if I were on an F1 visa before for any time in 2 years of the last 6 years, then I should file as resident, because I had been exempt already for 2 years. But I just don't know how to include my time in the US being on a B1 business visa, when I was a medical student.

For Example:

Someone was on an F1 visa for 6 months in 2004 and then 6 months in 2005. Now the same person has a trainee J1 visa during 2006. Since that person was already exempt from FICA taxes for at least 2 years in the past 6(2004, 2005 while on F1 visa), now that person is consider to be a resident for 2006 in terms of tax filing.


Now my situation:

I was a medical student on a B1 visa for 6 months in 2003 and then for another 6 months in 2005. (that s 2 years out of the last 6 ). IN 2006 I got my J1 visa and became a trainee. Should I be considered a resident for tax filing, since I was an exempt individual for at least 2 year already in the past 6 years??

PA:

Answered via PM.

In short, the B1 visa does not count and a previous two years as specified on the Form 8843. Your current J-1 visa is still good.