I came to the US as visiting scholar under a J1 visa in January 2013 and I returned to France mid May 2013. I returned to the US as a F1 student at the beginning of September 2013. My university tax advisor says I cannot claim the tax treaty exemption between France and the US because of the "change of your visa from a J1 to a F1 within the same calendar year without reestablishing yourself outside the U.S." Is this true?

Thank you for any insights you could provide me with!

It would seem to me you could claim the treaty exemption for the J-1 visa with no issues.

The problem would arise in claiming the exemption for the F-1 visa in the same year.

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