[cathy00]

Hi, there

I have been USA for J1 scholar about 1o years ago and I have claimed 3years tax exemption for China_US treaty for that period. Now I come back USA for another J1 scholar. Can I claim tax exemption for another 3 years?

Thank you for your attention

[Five Rings]

It appears from the Technical Explanation of the China/US treaty that you may not claim that exemption again. The TE states:

ARTICLE 19
Teachers, Professors and Researchers
This article provides that a resident of a Contracting State who goes to the other
Contracting State for the primary purpose of teaching, lecturing, or conducting research at an accredited educational institution or scientific research institution in that other State will be exempt from tax in that other State on the remuneration for such activities for a period of up to three years in the aggregate. Thus, for example, a resident of China who visits the United States to conduct research at the National Institute of Health (NIH) for two years, 1986 and 1987, returns to China for a year, and then comes back for another year of research at NIH in 1989 would be exempt from tax on his NIH remuneration for each of the three years. However, if he stayed at NIH in 1990 or returned at a later time the exemption would no longer be available.

[cathy00]

Thank you for your nice reply. I still have a question. Do I have to pay medicare tax and security tax? Can I claim for these two tax examption for current J1 status?
Thank you very much

Cathy

[MukatA]

You will not get any treaty benefit. Your days on J1 are not exempt from residency.

[AtlantaTaxExpert]

Cathy:

Yes, you ARE liable for FICA (Social Security and Medicare) taxes.