I have a heated argument with a client today, She and her husband have been working in the US on a J-1 visa for a few years. By counting the days, they would be considered as US resident for income tax purpose. And that's also what they think. But, if I remember correctly, the days of their presence in the US under a J-1 visa are not counted. So I insisted they should be considered non-resident alien. Am I right?