Residency Rules

The Rule

• A person is a "resident alien" for tax purposes if they meet the Substantial Presence Test: present in the US for at least 183 days using a weighted formula.
• Formula: (days in current year) + (1/3 of days in prior year) + (1/6 of days two years prior) >= 183

J-1 Exempt Individual Rule

• J-1 visa holders are "exempt individuals" for the first 2 calendar years of their J-1 status.
• "Exempt" means their days do NOT count toward the 183-day substantial presence test.
• This means most au pairs are nonresident aliens for their entire au pair stay (typically 1-2 years).

Example

• Au pair arrives September 1, 2024 on J-1 visa.
• Calendar year 2024: exempt (year 1 of J-1).
• Calendar year 2025: exempt (year 2 of J-1).
• All days in 2024 and 2025 are excluded from the substantial presence test.
• The au pair is a nonresident alien for both years.

When an Au Pair Becomes a Resident

• If an au pair extends their J-1 beyond 2 calendar years, their days in year 3+ count toward the test.
• If they then meet the 183-day threshold, they become a resident alien and would file Form 1040 instead of 1040-NR.
• This is rare for au pairs (most programs are 1-2 years).

Form 8843

• Every au pair must file Form 8843 to claim their exempt individual status.
• This form is filed even if the au pair had no income.
• It documents the visa type, program sponsor, and days present.

Sources

• Substantial Presence Test — IRS
• Exempt Individuals: Teachers and Trainees — IRS
• Publication 519: U.S. Tax Guide for Aliens
• About Form 8843