I am a physician from Greece here in the U.S. for training on a J-1 Visa. I have had federal income taxes withheld from my wages from the hospital where I am working. Are my wages subject to income tax in the U.S. I have filed Form 1040 for the past few years, but I don't know if I should have filed a Non-resident Tax Return instead. Does the U.S./Greece treaty apply in my case so that my income would not be subject to Federal Income Tax? Can I amend my previous years' returns and get a refund of the Federal Income Taxes I have paid?

Your income is definitely subject to U.S. income taxes as a J-1 trainee, but there may be a treaty exemption.

You should have filed in past years using Form 1040NR or 1040NR-EZ, plus Form 8843 and the state return where you work and live. You WILL need to fix that error by amending the return.

Whether you have to file as a non-resident for 2010 depends on when you arrived in country on your current J-1 visa.

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