[pediyiai]

Hi experts, I have one question about tax exemption. I am now a F1 visa holder, but I was not considered form P.R.C, because before I became a student (I want back to China to get my F1 visa), I was holding J2 visa and had stayed in U.S for 1 year. So I was not considered from China and I had no tax exemption during my study. I wonder presumably if I come back to China right after my graduation, and 6 month later when I could not find a job and I would become a J1 visa holder to reenter the US, am I eligible for tax exemption?

Appreciate in advance!

[AtlantaTaxExpert]

If you were J-2, you retained your non-resident status (unless you worked), so your hoem country is STILL China.

That being the case, you ARE currently eligible for the $5,000 treaty exemption allowed for students.

Now, as for the J-1 visa, that depends on the TYPE of J-1 visa; there are THREE types:

- student
- teacher/scholar/researcher
- trainee

Which would you be?

[pediyiai]

Thanks for your reply. Yes I did worked as a J-2 holder and now I finally understand why I was not eligible for the $5,000 treaty exemption allowed for students. As far as I know, if I am on OPT, the state of unemployeed must not exceed 60 days and it is not enough for me to find a job in China. So I am thinking about J1 or H1. As for J-1 visa, I think postdoc training belongs to scholar. Then what would happen? Am I eligible for tax exemption?

Appreciate a lot!

[AtlantaTaxExpert]

I see no provision in the U.S.-China Tax Treaty that eliminates you from the tax exemption due to your earlier visit under the J-2 visa, so you SHOULD be eligible.

[pediyiai]

Appreciate a lot!

[AtlantaTaxExpert]

Glad to help!