[fcivano]

Hi, I am on a J1 Visa and I arrived in the US in September 2007. For 2007 taxes I did not use the treaty between italy and US in order not to pay taxes because I was not aware of it. Then for 2008 I used the treaty. The treaty is valid for 2 years. MY question is about the two years. They are fiscal year, solar year or simply days of permamence in the US. If the last is valid I could use the treaty also for 8 months during 2009 and then be a normal resident for the rest of 2009 and fill tax forms as a dual status. Could you help me with this? Thanks

[MukatA]

On J-1 (except student and intern) you are exempt from residency for two years that is for 2007 and 2008. So for 2009, file resident tax return. Your U.S. Tax Return: The U.S. Visas

[fcivano]

Hi
Thanks for your answer. My following question regards my income. I did not get a W2 form. In the past (for the first two years) I was getting a form 1042-S. So I think that what I get as compensation for my research is not a wages or a salary that goes in the W2 form. My question is, under which income voice I have to put the money I get?

[MukatA]

Show on line 7 of Form 1040; same as W-2 income. On line 21 "Other Income" claim treaty deduction if you are eligible. Also mention treaty article.