Question

J1 research scholar funded by foreign entity year 4

Forum|Forum|4 years ago
March 1, 2022
1 reply
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Hi,

I am a J1 research scholar visa holder. I came to the US for the first time in the summer of 2018 and have been here during most of the time since. I am fully paid by a university in Sweden, and I have no income from any US source whatsoever. Do I count as tax exempt or should I pay US taxes? I do pay taxes in Sweden.

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V

Vanessa A

Yes, you would have passed the substantial presence test seeing that you are past your third year here. Your first 2 years as a J-1 Research visa holder would have been exempt. But if you had183 days here in the third year, you are no longer considered exempt and are treated as a US Resident for tax purposes.

Therefore you must file your taxes as a US resident would be required to file. This also means you must include income from all sources around the world.

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D

davidson_pAuthor

Hi,

Thanks for the reply.

So in 2018 I had about 100 days here.

In 2019 pretty much the entire year.

In 2020 I actually just had slightly less than 183 days here - 173 in total.

In 2021 I was here pretty much all year.

Does that make me a resident for tax purposes? Does being paid solely by a foreign source do nothing for me here? Does that mean I will have to pay income tax in both Sweden and in the US?

D

davidson_pAuthor

It should also be mentioned that I have been paid by the Swedish university my entire time here. I have not at any point been paid a single cent by any US source.