Dear All,



I found your contact online. I would like to have an urgent opinion from you. It would be great if you could help me, because I am feeling tremendously lost... I arrived at the US on Feb 2008 as an exchange student to do part of my graduate studies. My institution gave me a J-1 research scholar visa. I remained as a student until now and I never lectured or taught. I have been receiving a fellowship from my home country (portugal) since I arrived. Although my J-1 category is research scholar, since I have always been a student, can I use article 23 of the US-Portugal treaty for tax exemption? If so, how can I do it? Should I file as a resident or non-resident? My institution told me to file as a resident, but I am not sure if that is correct and, in case I do so, I can still use article 23 to exclude income from overseas...

Please help me with this... Your help would be greatly appreciated.

Please let me know something as soon as you receive this message. I am very worried and would like a confirmation that at least you got this message...


Thank you once again,

Best wishes,

A

If you were in fact a student (which you CAN be under a J-1 visa), then the five-year rule applies and you can claim tax-exempt status for the fellowship income since it originates from OUTSIDE of the United States.

Unless the university generated a W-2, 1099-MISC for 1042-S, you have no requirement to file a tax return, though you should file Form 8843.

If they generated one of the above forms, then you need to file Form 1040NR-EZ plus Form 8833.

If you need professional tax help with this, email me at [email protected] or [email protected].