Hi all,

I'm a French postdoc working in the USA and I have a specific question on how the 2-year tax exemption is counted. I know it's calendar years, but what date is actually taken into account by the IRS ? The date of entry on the US soil ? Or is it the date written on the J1 VISA ? Or the date stated on the actual contract ?

Here is why I'm asking this: I entered the US soil on December 31, 2009 at 6pm local time (Denver), in order to start my new job as a researcher in San Diego on Jan 4, 2010. My J1 VISA has 1/1/10 as a starting date and my contract mentions "January 2010". However, it was still 2009 when I landed on the territory. I'm wondering if this is the reason why I just received a paper from the accounting department that says: "Since you are a J1 VISA holder and will be in the US for two calendar years, effective January 1, 2011, you are no longer qualified for a FICA tax exemption. This means 2010 is the end of your second calendar year".
I would tend to think that a mistake was made, but I really need help, I have no-one to ask around me.

Thank you so much in advance for any info on this.

Philippe.

Sorry, but the accounting department IS correct. Even though you were in the country for six hours in 2009, that six hours "burned" the entire year for FICA tax purposes.

A rather expensive six hours!