jln2102
Feb 28, 2007, 12:53 PM
Hi Tax Expert,
I am writing you because I need to file my taxes for the year 2006 and have an important question about foreign trainees exempted from paying taxes while in the US.
This is my situation:
I was a resident of Venezuela on the date of my arrival in US (01/15/2002). I am not a US citizen. I was present in the US for the primary purpose of studying from January 2002 to December 2005. After completion of my studies, I started working in NY for a financial services company after I received the Optional Practical Training Card, which is provided to foreign students after receiving a degree to work in the US for a year. My OPT expired in October 1, 2006. After that, I was granted an H1-B Visa to continue working in the US for three more years. So, for most part of the year 2006 I was considered a trainee.
I read on the IRS website under Publication 901, U.S Tax Treaties, that the US has a treaty with Venezuela for students and trainees under article 21.
Article 21 for Venezuela states that
I am writing you because I need to file my taxes for the year 2006 and have an important question about foreign trainees exempted from paying taxes while in the US.
This is my situation:
I was a resident of Venezuela on the date of my arrival in US (01/15/2002). I am not a US citizen. I was present in the US for the primary purpose of studying from January 2002 to December 2005. After completion of my studies, I started working in NY for a financial services company after I received the Optional Practical Training Card, which is provided to foreign students after receiving a degree to work in the US for a year. My OPT expired in October 1, 2006. After that, I was granted an H1-B Visa to continue working in the US for three more years. So, for most part of the year 2006 I was considered a trainee.
I read on the IRS website under Publication 901, U.S Tax Treaties, that the US has a treaty with Venezuela for students and trainees under article 21.
Article 21 for Venezuela states that