USA taxes: Treaty USA-Italy Non-resident Alien Tax Exemption
Hello,
I have a question related to the non-resident alien/resident alien problems. More in detail, I have a question about the two years agreement between USA and my country Italy.
I briefly describe my situation: I am an Italian citizen. I arrived in the US first time in June 2005 with a J-1 VISA and I spend 4 months there. I spend other 3 months in 2007 with a J-1 visa. Both times I was in the US supported from my Italian university. Last July 2010 I moved in the US for a 2-years post-doc, again with a J-1.
My employer said that I’m not eligible for tax exemption. I did pay SIT, FIT and WC taxes in 2010 but not SS and medicare because I was considered non-resident.
My specific question, now that I’m filling my 2010 tax return having my W2, is: counting the months that I spend in US with a J-1 visa before 2010 I’m still below the 2 years, then should I be considered tax exempt for that period? In particular, the 2 years agreement with Italy is considered 2 consecutive years after the first entry in the US with a J1, or the total of 2 years can be the sum of total months among more years?
Thanks in advance for consider my questions
martinam
Comment on martinam's post
No, that doesn't change anything.