The American Immigration Council cannot legally provide you with tax advice or endorse services from tax accountants. This page provides links to resources located on the IRS website ( www.irs.gov). If you have any tax law questions, contact the IRS directly: http://www.irs.gov/uac/Tax-Law-Questions For tax filing purposes, most J-1 visa holders are considered Nonresident Aliens.
An alien who has income effectively connected with the conduct of a U.S. trade or business at any time during the year, An alien who has a U.S. office or place of business at any time during the year, A nonresident alien spouse treated as a resident, as discussed in chapter 1, or Any other alien who files a tax return, an amended return, or a refund claim (but not information returns).