I have a question about the Italy/US tax treaty. I came to the US under J1, and did not owe income tax because of the tax treaty. My employer is switching me to H1B, and I understand that when that happens, I pay regular income tax. My concern is whether I will also be expected to pay back taxes for money earned while on the J1.

Also, a second question: I earned income last year only under J1. Do I still fill out tax forms for the IRS even though I don't owe taxes?

Thank you for your help!

I believe this is a redundant question.

There is NO retroactive tax provision in the tax treaty, so once your exempt period ends, you just start paying taxes and filing the required tax returns.

If you owe no taxes, you have no legal requirement to file a tax return. However, you DO have to file Form 8843 to maintain your J-1 visa status.

If you need professional help filing your return, email me at [email protected].