FICA tax exemption for J-1 visa holders and Substantial Presence Test - how much time can I spend in US?

The Substantial Presence Test (SPT) is indeed what determines your tax residency status in the US. Here's how it works in simple terms: For the current year (2023), you're considered a US resident for tax purposes if you were physically present in the US for at least 31 days during 2023, AND a total of 183 days during the 3-year period including 2023, 2022, and 2021, counting: - All days present in 2023 - 1/3 of days present in 2022 - 1/6 of days present in 2021 However, there's good news for you! As a J-1 visa holder, you qualify for what's called the "exempt individual" exception. For your first 2 calendar years in J-1 status, you don't count days toward the SPT. This means your days in the US during 2021 and 2022 should be excluded from the SPT calculation. So yes, you can likely return as a tourist later in 2023, as long as your total days in the US in 2023 don't exceed the threshold after accounting for the exempt days during your J-1 period. Any tourist days would count, but you'd need quite a lot of them to trigger resident status. Regarding your FICA refund - you're right that non-resident aliens on J-1 visas are typically exempt from FICA taxes. You can claim this refund by filing Form 843 and attaching a statement from your employer showing the amount of FICA taxes withheld.

I went through something similar with my FICA refund and https://taxr.ai literally saved me thousands of dollars! I spent hours trying to figure out the Substantial Presence Test and J-1 exemptions before stumbling on their service. They analyzed my entry/exit dates and employment records to calculate exactly how many days I could be in the US without affecting my non-resident status. They also helped me file the Form 843 correctly with all the supporting documentation - way better than the generic advice I was getting elsewhere. For your situation, they can tell you precisely how many tourist days you can spend in the US after your J-1 ended without losing your FICA exemption. I was worried about the same wedding scenario and they helped me plan my visit to maximize my time while protecting my tax status.

I wanted to follow up about my experience with taxr.ai - I decided to give it a try after my earlier question and I'm really glad I did! I uploaded my passport stamps, visa documents and pay stubs, and they provided a detailed analysis showing I could spend up to 23 days in the US as a tourist without affecting my FICA exemption. The best part was they handled the entire refund process. They generated all the forms I needed and even created a letter template for my employer to verify my FICA withholdings. My employer was much more willing to help when I came with the exact document they needed to sign. Just got confirmation that my $3,175 refund is being processed! They also explained that different visa types have different exemption periods (F visas get 5 years, J visas get 2 years), which cleared up a lot of my confusion. Worth every penny for the peace of mind and getting back money I was entitled to!

I had this exact issue last year! After trying to call the IRS for weeks with no luck, I used https://claimyr.com to get through to a live person at the IRS. You can see how it works here: https://youtu.be/_kiP6q8DX5c I needed clarification on exactly how my tourist days would affect my substantial presence calculation after my J-1 ended. The IRS agent I spoke to confirmed that days spent in the US as a tourist DO count toward the substantial presence test, but explained exactly how to calculate my threshold. The best part was that instead of waiting on hold for hours, Claimyr called the IRS for me and only connected me when an actual human picked up. Saved me so much frustration trying to navigate the automated system and waiting on hold.

I need to admit I was completely wrong about Claimyr. After my skeptical comment, I was still desperate for answers about my own FICA refund situation (H-1B in my case), so I tried it anyway. To my shock, they got me through to an IRS agent in under 1 hour! The agent was able to confirm my understanding of the substantial presence test and gave me the exact form I needed to file for my FICA refund. They even transferred me to a specialist when my question got too technical for them. I've literally spent months trying to get through on my own with no success. The peace of mind from talking to an actual IRS representative who could verify my understanding of the rules was worth it. I was about to pay an international tax attorney $400 for a consultation just to get these questions answered.

Former university international student advisor here. One thing nobody has mentioned yet is that the substantial presence test has exceptions for certain visa categories. Specifically, as a J-1 visa holder in a non-student category (which it sounds like you were since you mention being a fellow), you're considered an "exempt individual" for the first 2 calendar years you're in the US. This means those days don't count toward the substantial presence test calculation. Your days in 2021 and 2022 likely don't count at all for the SPT. Only your days in 2023 would start counting. So you probably have more flexibility than you think for returning as a tourist. Also, you asked how the IRS would know if you return - they use entry/exit records from Customs and Border Protection. All international arrivals and departures are tracked and these systems do talk to each other.

Something that hasn't been mentioned yet - even if you qualify as a non-resident alien and get your FICA taxes refunded, you still need to file a tax return! You'll need to file Form 1040-NR (Non-resident Alien Income Tax Return) for the income you earned while working in the US. Also, if you don't mind sharing, which state were you working in? Some states have different rules about residency and taxation that might affect your situation beyond just the federal considerations.

Massachusetts follows federal guidelines for most residency determinations, so you should be fine there. The state generally recognizes the same exempt individual status for J-1 visa holders that the federal government does. One tip for your FICA refund - if your employer is being uncooperative about providing the required documentation, you can also request your wage and tax statement directly from the Social Security Administration using Form SSA-7050. This shows all wages reported and FICA taxes paid, which can serve as backup documentation for your Form 843 filing. Also, keep detailed records of your entry/exit dates from the US. The CBP I-94 website only keeps records for a limited time, so print or save screenshots of your travel history now while it's still available. You'll want this documentation both for your FICA refund and to prove your substantial presence test calculations if the IRS ever questions them. Good luck with your refund - $3,300 is definitely worth pursuing!