Hello,

I am French citizen. I came for the first time to the USA as a visiting student on a J1 Visa in the US in 2005. I got a tax exemption for 2 months.
Since August 2010, I am a researcher in a university on an H1B. Call I invoke the tax treaty again? I was told that I have a 2 years exemption.
What am I risking if I ask for a tax exemption and it turns out that I am not allowed to have one. I called the IRS and they told me they do not provide interpretation of the treaty (strange)

Thank You !

You were exempt from residency for 2005 and 2006. From 2007 you must file resident tax return. H1-B is work visa. You will pay all taxes just like US citizens and residents.