Hello,
I was a short-term scholar in a university in USA for the following period 09/01/2009 – 02/28/2010 (6 months). Upon the completion of my work in the university, I have returned to the country of my residency. 10 months (less than a year!) later, I came back to USA to start a PhD program at the same university (01/12/2011). According to the program I'll receive a stipend (wages) from the university.
My question is: Am I eligible for treaty exemption for the income taxes (both federal and NY state)?
Thanks in advance for any information

I would like provide more information:
1. It was J1 short-time scholar VISA.
2. Now, I have J1 student VISA.
3. My country of residency: Israel.
Thanks!

You ARE entitled to the treaty benefits authroized to students for up to five years.

Your previous time as a scholar DOES count against that five year limit, so Calendar Year 2011 is your THIRD year of FIVE years available to you. You can claim a treaty exemption of $3,000 against income earned within the United States.

NY state DOES honor tax treaties.