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J visa teacher

andreactamayo
Level 1

Hello, 

I have a client first year here that comes with a J visa as a teacher. She did not comply with the days for the presence test, she received a W-2. 
I would like to understand which cases applies  for exemption and what that means for taxes? There is not tax treaty with her nationality country. 
I am filling a 1040 NR for her. 
thanks, 

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