Thanks @puravidapto.

If you have raised this topic, I have another question (related to 519 Topic). Can a student (arrived on J-1) elect to be treated as a US resident?
I know he may qualify as a exempt individual and may not count days for 5 years under the substantial presence test and be considered as a nonresident for tax.

But what if he had only income generated in the US from a hospital where he does his internship (not a scholarship - real salary). He didn't break the Visa's rules but it is taxable income. Can he elect to be considered as a resident and benefit from standard deduction? He doesn't have any foreign income.

Under the same topic (519) 'First year Choice' an individual may elect to be a US resident for tax purposes when he was present for 31 days in a row. Is it also apply for students under J-1? Is this decision irreversible?

Thanks,