I have a question about tax exemption.

I went to a US Lab A in Oct. 25, 2007 as a J1 research Scholar visa holder without any dependants, and came back to China in Oct. 26th,2009 when the program terminated. (I transferred to Lab B in Apr. 28th,2008 and stayed until Oct. 26th,2009. For these two years I have maintained my J1 status). I started to pay security and medical tax in Jan. 1st,2009 and was still exempt from federal and IL state tax.

I am planning to come to Lab B again with a J1 short-term scholar in July 12th, 2010 and stay for 6 months. Am I exempt for the federal and state tax for the entire duration of the coming visit or partially?

My wife will come with me this time as a J-2 visa. Is my tax status single or married?
Thanks a lot!

Yes, you are exempt.

The U.S.-China tax treaty article specifies that the researcher exemption is good for three years in the aggregate. Your original J-1 tour lasted from 25 Oct 2007 to 26 Oct 2009, which is two years and one day, so you have 364 days left, more than enough to cover the six months on your next J-1 tour.

Thanks！

Glad to help!