[我先生] 是博后，J1签证，有三年免税。我是J2签证，申请了EAD，[去]年有个 part time 工作，有一点收入，收到了雇主给的 Form 1099-MISC 。看了您的介绍，我这种情况应该属于 Resident Alien，请问能用您说的软件 TurboTax 报税吗？这个Resident Alien在报税时到底算居民身份还是非居民身份呢？
J1 签证若是学生前5年为非居民；若是研究人员前2年为非居民、前3年内税务豁免。在是否算税务居民这个问题上，J2/F2 随 J1/F1，参见康奈尔大学给国际学生的说明：
Exemptions from the "Substantial Presence Test"
A student on an “F”, “J”, “M”, or “Q” visa and substantially complies with the requirements of that visa. Immediate family members of a student are also counted as students for this purpose. Students are exempt from the “substantial presence” test for 5 years. But any part of a calendar year in which the student is present in the US counts as a full year.
Teacher or Trainee
A person who was primarily admitted to the US to teach or research (not study); is temporarily present with “J” or “Q” visa status. Teachers and trainees are exempt from the “substantial presence” test only if they have been in the US no more than 2 out of the last 6 years. Any part of a calendar year in which the person was present counts as a full year.
You may be a Resident for Tax Purposes if:
- You are an F1 or J1 student (or F2 or J2 dependent) who entered the US in 2012 or earlier.
- You are a J1 scholar (or J2 dependent of a J1 scholar) who entered the US in 2015 or earlier.
- You are on an H1B or TN visa and were in the US at least 183 days in 2017.
- You became a “green card” holder (US permanent resident) in 2017.