Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Residency Status

Determining Status

Teacher or Trainee

To qualify as a teacher or trainee, an individual must:

  • Have entered the U.S. to teach or research, not study
  • Hold a visa with a J or Q immigration status

Teachers and trainees will not qualify for this exemption if they have been in the U.S. more than two out of the last six years.