Hello,
I'm a British researcher hoping to use the UK-US tax treaty (article 20A) to reclaim taxes paid in 2009. However, I received a form 1099-MISC rather than the expected 1042S from my former employer. I believe I transitioned from a non-resident alien to a resident alien in the final months of my 2-year period in the USA. Am I still able to claim the treaty exemption with forms 1040 and 8833?
Many thanks!

Which visa do you have? When did you enter the U.S.

J1, and I entered the US in January 2008, left in December 2009.

I should mention that a 3 US month internship I did in 2003 pushed me into the 'resident alien' bracket in 2009, which is why I'd been advised to work with the 1040 rather than the 1040NR that I used the previous year. I hope someone out there can answer this question, and many many thanks!

Dear Mukata,
Did my answers help at all? Or just make things more confusing :-)?
Thanks!

Which return did you file in 2008?
On which visa did you enter the U.S. in 2003?

I was a J1 in 2003, then established a 'substantial presence' (for the purpose of the tax treaty) back in Britain for the next five years. Last year I filed the 1040NR as a non-resident alien, but it doesn't look like I can do the same this year, sadly [even though the returns are pretty straightforward - as aliens, we're not eligible for any credits or anything like that, so we say how much we earned, and how much income tax we've paid].

You should file Form 1040NR again for 2009.

The question he is wrestling with is can he claim treaty benefits since he believes he now has to file F-1040, in 2009.

He believes this because, as , the J visa holder it keeps you a NRA for 2 years, he's used 2003 and 2008, therefore he presumes he's a resident for 2009. Which normally would be correct, however he has read the treaty carefully, where it states if you reestablish residency in UK, under the" approval of their competent authorities', the 2 yrs restart. So, when he returns in 2008, he is again exempt for 2008 and 2009.

Therefore, filing the 1040NR, and claiming the exemption for a J visa holder in 2009, is appropriate assuming he meets the other criteria.

Yes, that is what my research indicated as well. I just failed to explain it in detail.