Hi, I am currently on Academic Training J-1 Student visa, after completing my PhD in April 2005. I came to USA on this J-1 student visa in August 2005. However, I came twice before to USA on J1 visa: in 2003 for 2,5 month and in 2004 for 5 months. Do those visits count for the substantial presence test? Am I resident or non-resident for tax purposes? To complicate the matters, since the academic trainings is the continuation of my studies, can I claim my taxes using the US-Russia tax treaty or not?

Sorry, correction: I finished my PhD in April 2009

Ana, the relevant treaty article is Art. 18(2):
2. The exemption in paragraph 1 shall apply only for such period as is ordinarily necessary
To complete the study, training or research, except that no exemption for training or research shall
Extend for a period exceeding five years.

It would appear that your benefit expired in 2008. In 2009 you are resident by substantial presence in the US and thus taxable on worldwide income.

Could you clarify please why 2008? i.e. I started as a student in 09/2005, so 5 years expire in 09/2010. So am I resident due to the earlier visits? Also the treaty says to complete "STUDY, TRAINING or RESEARCH" and "no exemption for TRAINING or RESEARCH shall extend five years", so the latter does not include the STUDIES. I am on the continuation of my STUDENT visa. If Academic training is not part of the study (is that correct?) my benefit expired when I officially graduated, then I am a dual resident this year?

Ana, my congratulations; that is a very astute point.

The word "study" is eliminated from the five year limitation. Nevertheless, after your formal studies ended in April and you got your doctorate you began "training" which is excluded from the benefit after 5 years.

In my opinion your JI started in 2003 + 5 = 2008. Your studies continued to April, 2009; thereafter you began training.

You might wish to call the IRS International number to get their opinion. 1-800-829-1040 or 1-215-516-2000. It opens at 6am EST.