How do the exempt-individual day-counting rules work for F and J visa holders?

On F, J, M, or Q visas you can be an "exempt individual," meaning your days of presence don't count toward the Substantial Presence Test, so you stay a nonresident alien longer. Students on F or J visas are generally exempt for up to five calendar years; teachers, trainees, and researchers on J or Q visas are typically exempt for two of the prior six years. "Exempt" here means exempt from counting days, not exempt from tax—you still file, usually on Form 1040NR, on your U.S.-source income. Once the exempt period ends, your days start counting and you may become a resident alien. Track which calendar years you've used carefully, because partial years still burn a full year of the allowance. Knowing your remaining exempt years tells you when your filing form and worldwide-income exposure will change.