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Escherichi
Mar 28, 2009, 12:55 PM
Hi,

Anybody's view for following questions would be greatly appreciated:

1. Indian J-1 research scholar can clain personal standard deduction as well as for dependent J-2 spouse ($ 5400 x 2) ?

2. J-1 research scholar can claim B2 visa holder as dependent (70 days stay during 2008 year)?

Thanks

MukatA
Mar 28, 2009, 04:04 PM
On J1 you are exempt from residency for 2-years. You must file non-resident tax return Form 1040NR or 1040NR-EZ and Form 8843. Your income is not subject to FICA taxes and federal income tax.
Read about J1 tax filing: Your U.S. Tax Return: The U.S. Visas (http://taxipay.blogspot.com/2008/08/us-visas.html)

Escherichi
Mar 29, 2009, 10:33 AM
On J1 you are exempt from residency for 2-years. You must file non-resident tax return Form 1040NR or 1040NR-EZ and Form 8843. Your income is not subject to FICA taxes and federal income tax.
Read about J1 tax filing: Your U.S. Tax Return: The U.S. Visas (http://taxipay.blogspot.com/2008/08/us-visas.html)



Thank you for informations. However, My question is not completely answered from the link you forwarded.

What I need to know is:

Can I claim Standard deduction for myself and mywife? I am on J-1 visa (Researcher). Article 21(2) India-US tax treaty says J-1 students can claim standard deduction and exemptions. But in article 22 (Research scholar, Teacher, Trainee) its not clearly mentioned that Standard deduction and or exemptions for personal and dependents can not be claimed.

Please provide your valuable opinion on this queries.

With great appreciation,

- Escherichi

MukatA
Mar 29, 2009, 06:38 PM
Why do you want to pay federal income tax when you are exempt from federal income tax?
Tax treaties are discussed in IRS publication 901.

Escherichi
Apr 2, 2009, 08:06 AM
Well, if you are not aware than let me inform you that Tax treaty is Retroactive. My stay in US is over for 2 calender years as I came to US in September 2007. Treaty is good for only 2 years. I don't want to pay panelty to IRS for my 2009 tax return so, I am filing return to IRS with tax due on me.

With this background, could you throw more information on Std deductions and Personal Exemptions for J-1 exchange visitor scholars?

Thanks

MukatA
Apr 2, 2009, 09:48 AM
On J1 you are exempt from residency for two years. For 2008 you must file nonresident tax return. You will only get personal exemption. You do not get standard deduction or can claim dependents.
What is your citizenship?