H-1B researcher, eligible for tax treaty benefits?
Hello,
I am an H-1B visa holder and currently employed as a post-doctoral researcher at a university in the state of Mississippi, since Dec. 1, 2008. I am a Romanian citizen, however the H-1B visa was issued by the US Embassy in Athens, Greece. I lived in Greece the last 7 years - doing my PhD - before moving to the US, and I hold a Greek residence permit with unlimited duration (no expiration date).
I was unaware of any tax treaties between US and Romania/Greece until recently. Hence, I filled the 1040NR-EZ tax form (I got one full salary in December 2008), as single - without any dependents-, and filed it as a nonresident alien, without claiming any tax treaty benefits. Reading both treaties between US and Romania, and US and Greece respectively, I believe I am eligible for Federal Tax on US income exemption (I still have to pay FICA and MS state tax).
1. What country is considered to be my residence? Publication 901 defines a "resident of a Treaty country" as someone who has been given residence in that particular country, without necessarily being a citizen of that country. Does this mean I can claim Greece as my country of residence?
2. If I claim any tax treaty benefits, do I have to leave my current position (and hence the US) after 2 years (if I use the US-RO treaty) or 3 years (if I use the US-GR treaty)?
3. What forms should I fill and where, in order to claim treaty benefits (federal tax income withholdings)? Is there a deadline for amending my status?
Thank you so much!