Hi everybody!
I am an Italian researcher. I have been working in NYC from 2001 to 2003 on a J1 visa. I had tax exemption during my stay according to the 2-year international tax treaty between italy and US. This October (2008) I will be starting a new J1 research appointment in MA. Will I be able to claim tax exemption again or the benefit is only valid once?
Thanks to all...


M.

No the tax treaty benefit is only for two years. On the contrary, for many countries (there is no such for Italy) there is a clause that it the stay exceeds two years, the entire exemption is lost.
Read about tax treaty: Your U.S. Tax Return: U.S. Tax Treaties for Professors, Teachers and Researchers (http://taxipay.blogspot.com/2008/04/us-tax-treaties-for-professors-teachers.html)