Hello,

I recently changed my status from F1 to H1B in January 2007. I have a post-doc position for the academic year 2006-07, started on September 2006 and renewable for two years. I haven't received tax refunds as an F1. My instiutution (Penn) now claims that I am not eligible for tax exemption because I didn't re-establish residency in Italy before changing immigration status, therefore they'll keep withholding taxes from my paycheck.

Can I claim a refund under art. 20 of the US/Italy tax treaty when I'll be filing my 2007 taxes?

Thanks,
Giacomo

Giacomo:

You are definitely NOT eligible for tax exempt status for 2007, because you changed to H-1B status. H-1B is a work visa, not a student visa, so the tax exemption no longer applies.

Atlanta Tax Expert,

thanks for the answer. However: my work as a post-doc at Penn consists in research and teaching, do I not fall under the provisions of art. 20 of the US/Italy tax treaty?

That became irrelevent when you switched to the H-1B visa.