Dear AtlantaTaxExpert,
I am J-1 student from Russia. I spent in US 12 months from Sept 1, 2005 till Sept 1, 2006. According US-Russia Treaty TIAS Article 18 and Pub. 901, my case is exempt from taxes. Actually, on the year of 2005 I got back the total refund for federal and state (Maryland) taxes. This year the situation is different. I got back federal tax, it is all right. But I did NOT get Maryland's one. I asked why through e-mail, their reply was that Maryland does not recognize federal treaties. It is strange, because last year situation was different. I guess, it is my fault because this year I did not attach form 8833. I still have time before the deadline and going to send my papers again and to ask to reconsider my case. What I do not understand - how state law may be less important than international convention. Could you give me some hints?
