[sabsan]

Hello everybody,
I'm a Italian postdoc in an American university since Aug 2009 (j1-visa). I was research scholar in a different American university in 2006-2007 before going back to Italy (j1-visa as well). May I apply for Italy-USA tax treaty in 2009 if I already applied in 2006? The programs and hosting institutions in 2006 and 2009 are different. Thanks.

[Five Rings]

Yes, you may.

Unlike other treaties the US/Italian treaty does not limit the number of times this benefit may be used.

It is generallly understood however, that you must have been resident in Italy at least one year before returning to the US.

[MukatA]

This is from publication 901. Tax Treaties.
"A professor or teacher who is a resident of Italy on the date of arrival in the United States and who temporarily visits the United States to teach or conduct research at a university, college, school, or other educational institution, or at a medical facility primarily funded from government sources, is exempt from U.S. income tax for up to 2 years on pay from this teaching or research."

[Francesca71]

In this situation, do you have to pay Italian income tax? I too am an exempt person on J1 from Italy and I am concerned about whether I am expected to pay tax in Italy if I am exempt here.

[AtlantaTaxExpert]

Francesca:

I already answered your independent post on this issue; please do NOT piggy back onto other postings.