My wife is an Italian Professor. She entered in USA on July 2006 with a J2 VISA. She left USA on October 2006.

On July 2008 she entered USA with a J2 VISA. She changed her VISA in J1 on January 2008. She started to work in a USA University on January 2008.

I ask:

She is eligible for Tax exemption treaty?

Every one on J1 is exempt from Social Security and Medicare taxes for two years. J1 professor or researcher from Italy are exempt from income taxes for two years.

However, 2006 on J1 will count as one year.