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-   -   No income from US source, fellowship from abroad - J1 trainee (https://www.askmehelpdesk.com/showthread.php?t=460169)

  • Mar 24, 2010, 05:21 PM
    dibi
    No income from US source, fellowship from abroad - J1 trainee
    Hi,
    I'm an PhD student from Italy, currently in the US as a trainee with a J1 visa.
    I arrived in the US on April 2009; until March 2009 I worked in Switzerland.

    My stay in the US is completely supported by a fellowship paid by the Swiss government. Moreover, the company where I receive training gives me a monthly reimbursement check; however, at the end of 2009, I didn't get any W or 1099 form, because the checks were considered reimbursement for living expenses.

    It seems that my US income is zero. Should I fill the 1040-NZ + 8843 forms or only the latter is sufficient?

    Can I safely not report the income from Switzerland, both in the form of the fellowship and in the form of the salaries I got in the first three months of 2009? Of course, I have already paid taxed in Switzerland on these salaries.

    Thanks
  • Mar 24, 2010, 07:20 PM
    MukatA
    This is from tax treaty:
    A student or business apprentice (trainee) who is a resident of Italy on the date of arrival in the United States and who is temporarily in the United States only for education or training is exempt from U.S. income tax on amounts received from outside the United States for maintenance, education, and training.
  • Mar 24, 2010, 07:20 PM
    MukatA
    This is from tax treaty:
    A student or business apprentice (trainee) who is a resident of Italy on the date of arrival in the United States and who is temporarily in the United States only for education or training is exempt from U.S. income tax on amounts received from outside the United States for maintenance, education, and training.
  • Mar 25, 2010, 02:28 PM
    dibi

    Thanks for your answer.

    As for the US income, should I consider the reimbursements non-taxable, since I didn't get any form reporting them?
    Is it then advisable to report 0 in the 1040NR-EZ form or to follow point 3 of this page and not file the return at all?

    Thanks
  • Mar 25, 2010, 08:22 PM
    MukatA

    File Form 8843.

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