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-   -   Can I take advantage of tax exemption through treaties twice ? (https://www.askmehelpdesk.com/showthread.php?t=477483)

  • Jun 7, 2010, 10:52 PM
    DrSalem
    Can I take advantage of tax exemption through treaties twice ?
    As an Egyptian I was in the US from 1997 to 2002 as a research scholar on the F-1 visa (to do my PhD) and took advantage of the tax treaty with Egypt.
    I am now German, and work in the US as a researcher since one month (for the public sector) under a J-1 visa. Can I take advantage of the US-Germany tax treaty for the first two years of this stay in the US ?
  • Jun 10, 2010, 04:58 AM
    MukatA

    As per publication 519. U.S. Tax Guide for Aliens, page 6, col. 3; Teachers or Trainee.
    "You are not an exempt individual as a teacher or trainee if you were exempt as a teacher, trainee or student for any part of 2 years of the 6 proceeding calender year."
    Thus on J-1 you are exempt from residency.

    You are also resident of Egypt before coming to the U.S.
    You should be able to get the treaty benefit on J-1.
    Still you should get comments from AtlantaTaxExpert [email protected]

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