[macjr]

Dear, it's confusing to determine my tax filing status.

Now I'm a J-1 Scholar, like teacher and trainee since 10/18/2006
And didn't change my status.
Previously I have been in USA as J-1 student 2003-2004,
Returned to my home country and came back again in 2006.

So my presence days are
2003 J-1 student (132 days) 08/22/2003 - 12/31/2003
2004 J-1 student (224 days) 01/01/2004 - 08/11/2004
2004 B-2 visitor (7 days) 10/18/2004 - 10/24/2004
2005: No presence
2006: J-1 scholar (75 days) 10/18/2006 - 12/31/2006
2007: J-1 scholar (365 days) 01/01/2007 - 12/31/2007
2008: J-1 scholar (366 days) 01/01/2008 - 12/31/2008
2009: J-1 scholar (365 days) 01/01/2009 - 12/31/2009
2010: J-1 scholar (365 days) 01/01/2010 - 12/31/2010

In 2006, from the 6-year look-back rule for J-1 scholar, I have two exempt individual years, 2003-2004,
So nonexempt individual counting started on 10/18/2006. So SPT (substantial presence test) for 2006 made me a nonresident alien.
For 2007-2009, still have 2003-2004 as my exempt individual years, so SPT for 2007-2009 made a resident alien.
However, in 2010, what I was told from my payroll office is that 2003 went out of 6-year look-back window,
Exempt individual commenced on 01/01/2010 and so in SPT, I cannot include my stay during 2010, which made me an nonresident alien for 2010.
I asked IRS international law office twice and was told that I would be a resident alien so need to file 1040, not 1040NR. From form 8843 for exempt individual (teacher), it looks like it only counts the days during 6-year look back window...
I read publication 519 for this thing and alien residency examples in IRS web site,
But my case is not obviously dealt in those I guess.

1. What would be my alien tax status for 2010?
2. If it is resident alien, I guess I need to pay FICA tax for 2010, which was not charged due to my non-resident alien status as my payroll office assumed. (I filed several tax forms accordingly.) What would I do if my status changes from "presumable" non-resident alien status?

Thank you.

P.S.
I don't trust Glacier on-line tool for status determination and cintax for nonresident alien,
Which is used in our pay roll office.

[AtlantaTaxExpert]

It would have been nice if you identified your HOME country so I would know WHICH tax treaty to read.

However, I do not think it matters. The MAXIMUM tax-exempt status for the J-1 scholar category is THREE years, which, for you, would be 2006, 2007 and 2008, That being the case, you should file as a resident for BOTH 2009 and 2010.