In 2002, 2004, 2005, 2006 I did summer internships at US universities
(F-1 student), no longer than 10 weeks each. In 2004, 2005, 2006 I
Received a fellowship or wages from a given school and I filed tax
Returns for those years, each time claiming Tax Treaty benefits on the
Grounds of Article 18(1) of the US-Poland Tax Treaty. The period
2002-2006 spans 5 tax years, so I was convinced I could not claim Tax
Treaty benefits anymore.

In 2006 I left the USA in late August, and I came back for grad school
In 2007 in mid-September, so I left the USA for more than 365 days. A lady
From the payroll department at my current school told me that this way
I re-established residency in a foreign country and therefore I might
Be eligible for Tax Treaty benefits again. In 2008 I also became a
Resident Alien for Tax Purposes.

I tried to do some research on "re-establishing residency" and I found
Out that as long as the relevant treaty does not contain a
Once-in-a-liftime Clause, an individual is allowed to use the treaty
Benefits multiple times.

I believe the US-Poland Tax Treaty does not have such a clause. It
Seems to have a Back-to-back Clause, which requires an individual to
Re-establish residency in home country before using tax treaty
Benefits again, but, as stated above, I fulfil this condition. Does
That mean I can claim treaty benefits for 5 more years, starting from
2007 when I arrived in the USA for grad school (still an F-1 student)?

Does my Resident Alien for Tax Purposes status change anything?
According to the IRS Publication 'US Tax Guide for foreigners',
Resident aliens can still claim treaty benefits.

I'd be grateful for any advice.

On F-1 you are exempt from residency for 5 years only once.

Many thanks for your reply!


On F-1 you are exempt from residency for 5 years only once.

I'm a little confused. You're saying this based on which article of the US-Poland Tax Treaty? Or some IRS regulation?

So you're saying I can claim treaty benefits as an F-1 student only once even though I re-established residency in Poland and there is no Once-in-a-lifetime clause in the treaty?

Thanks again!

Read IRS publication 901. Tax Treaties. In case of Poland, the treaty clearly states that it is for maximum 5 years.