I have the question for my friend.
He is resident of China.
He come to U.S. on 08/08/2001.
According to the Pub519, he is the non-resident for five year and he can file the 1040 for his 2006 tax return.
But he graduated in 2009 and got the J1 visa in 06/01/2010.
So what is the tax status for him in 2010,2011and 2012?
Can he has any tax treaty apply to his tax return?
Thanks

For federal INCOME tax purposes, his status does not change, because the F-1 status from 2001 through 2005 counts against his J-1 status for tax filing purposes, so he will retain his resident status and file Form 1040 for 2010 through 2012.

However, he may be exempt from FICA (Social Security and Medicare) taxes for 2010 and 2011. That needs to be researched to make sure my interpretation of the tax law is accurate, but I believe that it is.

Thank you so much.
That is what I thought. I totally agree with you.