Why J-1 visitors do not file a resident Form 1040

Form 1040 is for U.S. citizens and resident aliens. Most J-1 participants are nonresident aliens for tax and file Form 1040-NR.

Your tax residency is not the same as your visa status. An individual present on a J-1 visa is an exempt individual for a period of years, so those days are not counted toward the substantial presence test. During that period you are generally a nonresident alien and file Form 1040-NR.

• Short-term J-1 programs such as Summer Work Travel, Camp Counselor, Au Pair, Intern and Trainee usually stay nonresident.

• Teachers, researchers and professors may be exempt for a limited number of years.

• Staying longer can change the answer. We check your I-94 history first.

A resident return filed by mistake can be rejected or adjusted, and a treaty benefit can be lost.