Hi,

first of all, thank you for offering apparently competent help for people like me!
I have entered the US as an F-1 Student in Sept. 07. After I returned home (Germany) last summer, I returned to the US again in July 08 as a J-1 short-term scholar. Since I am getting paid this time, I requested an exemption because of the tax treaty the US and Germany have, which allows me 2 tax-free years.

Now here is my question: If my stay is longer than 2 years, I will have to pay taxes retroactively including interest. I will return in September 09 as a PhD Student to a different university in a different state. The visa category will also be F-1 and not J-1 anymore. Does this constitute a new stay and I will not exceed the 2 years of the treaty, or does it not and I will have to pay taxes for the last year (so I better do not request exemption at all)?

Thank you very much!
Jonathan.

jonathanP

So I can provide an answer myself now, because I went to our tax office and they said it would be counted as a new stay because the kind of income would be different (salary for research - scholarship) and I would make no mistake by claiming the treaty.

I am not completely satisfied with this answer though, because I could not find any official-looking document confirming that. Anyone?

Btw, is it really not possible to edit the headline of my question? I obviously hit return before I finished it.