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 to obtain required training, not study
  • Hold a visa and are in J or Q immigration status

Individuals will not be exempt as a teacher or trainee if they were exempt as a teacher, trainee, or student for any part of two of the six preceding calendar years.