I have for the last several years visited USA as a visiting professor for aprox 1 month per year. Until now, I have been exempts from all US taxes and pay tax in the UK on my American earnings. This year I have been told that because this is the 3rd year I have visited on a J1 visa that I am no longer eligible for exemption in US. I only work in US for 4-6 weeks per year. The remainder of the year I live and work in UK. Is my employer correct?

Yes they go off the US tax year which is Jan-Dec.. . and if you did this 2 years in a row then that would count for a 2 year period. Also if you work in the US for a third year you will be subject to pay the back tax from the 1st 2 years.

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Originally Posted by Kennyfat

I have for the last several years visited USA as a visiting professor for aprox 1 month per year. Until now, I have been exempts from all US taxes and pay tax in the UK on my American earnings. This year I have been told that because this is the 3rd year I have visited on a J1 visa that I am no longer eligible for exemption in US. I only work in US for 4-6 weeks per year. The remainder of the year I live and work in UK. Is my employer correct?

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Read page 18 of Publication 901: Tax Treaties; United Kingdom
Internal Revenue Service