I need clarity about days exemptions for a J-1 Visa holder. She was 165 days in 2021 and the entire 2022 in U.S. When can she filled as a resident because of the substantial present test? Thanks

[TaxGuyBill · Accepted solution]

If 2021 was the first year she was ever in the US, you don't count days for the first two calendar years.

That means you generally start counting days in 2023, and if she hits 183, she's a Resident for 2023.

[andreactamayo]

Does this apply equally for her husband and dependents?