TN VISA CANADA / J1 Visa

[HOPE2]

Hi to all. I have two questions for TN visa and J1 visa.

Does Tn visa Canada have Exempt individual years like F1 visa(5 years)?

I found this part from this link but I did not find Exempt individual years for them.

Let’s assume the TN visa holder entered the U.S. before June 20 of that year and remained in the country through December 31 of the same year, then they’ve met the Substantial Presence Test since they have been in the U.S. for more than 183 days. They will then have to file their taxes as a resident alien. However, if they are unable to accumulate 183 days of residence within a calendar year, they will be considered a nonresident alien for that year and progress to resident alien status in the second calendar year, provided they remain in the U.S. throughout that period. 

https://www.novacredit.com/resources/tn-visa-taxes

My new client arrived 02/03/2023 the U.S. never been the U.S. before and stayed more than 183 days so can he file 1040 for 2023 as a resident?

Q2: J1 visa wants to have FSA from employer but her child does not have ITIN, does she eligible to get ITIN for child if she still did not meet present test?

The courtesy of your response would be greatly appreciated!

[HOPE2]

Any help?