[amandeep_pec]

I am an Indian citizen and have been in USA on both J1 (Dec-08 to July 2009) and F-1 (Sept 2009-Present) status during the year 2009. I was paid by my University during both my tenures. I had a couple of queries in this regards :

1. Do I need to fill in two separate Tax Returns, one for my F-1 and one for my J-1 status ?

2. Since Indian researchers on J-1 visa are exempt from TAX I understand that I shall not have to pay any tax on my income earned as a J-1 Scholar. And hence my total taxable income shall be my F-1 income. Is this correct ?


I would really be grateful to you if you could inform me more in this regard and answer my queries.

[MukatA]

This is from India and U.S. tax treaty:
ARTICLE 22. Professors, Teachers, and Researchers
An individual is exempt from U.S. tax on income received for teaching or research if he or she:
• Is a resident of India immediately before visiting the United States, and
• Is in the United States to teach or engage in research at an accredited university or other recognized educational institution the United States for a period not longer than 2 years.
If the individual’s visit to the United States exceeds 2 years, the exemption is lost for the entire visit.
This exemption does not apply to income from research carried on mainly for the private benefit of any person rather than in the public interest.

Did you return back to India in July 2009 and received clearance from authorities?

[amandeep_pec]

Yes, I went back to India in July 2009. Subsequently I got admitted to the university, I then applied for my new F-1 Visa and am now on a F-1 visa since September 2009.

Can you please elaborate on the clearance you are talking about ?

[MukatA]

Yours is unique case so I am not sure.
Yes, you can get treaty exemptions on J-1 as well on F-1. However, after a year or so IRS may come back for payment of taxes on J-1 assuming that you over stayed on J-1.
You may send email to AtlantaTaxExpert [email protected] for clarification.