Hi,

I am from Germany and have been working as a postoc in the US under a J1 visa for the last 6 months. I am sure that I will stay here for more than 2 years and I also have my offer letter for more than 2 years. Am I however allowed to apply for a tax exemption for the first 2 years? I know that the retroactive rule of article 20 (1) is gone, but what does this exactly mean for my situation?

Thank you!

This is from IRS publication 901. Tax Treates.
"A professor or teacher who is a resident of Germany and who is temporarily in the United States to engage in advanced study or research or teaching at an accredited educational institution or institution engaged in research for the public benefit is exempt from U.S. tax on income received for such study, research, or teaching for a maximum of 2 years from the date of arrival in the United States.
The exemption does not apply to income from research carried on mainly for the private benefit of any person rather than in the public interest. The exemption does not apply if, during the preceding period, the benefit described in paragraph (2), (3), or (4) of Article 20 of the treaty, pertaining to students, was claimed."

Even if you stay for more than 2 years, the exemption is not lost for the first two years.