[rsabri]

Hi I am currently a J1 visa holder with a Portuguese citizenship and the Uk as the declared country of residence.
The end of my second year on a J1 will be on September 2011.
I was exempt of taxes under the US/UK Tax Treaty, although contains a retroactive loss provision.

I just got married with a J1 scholar who will have to remain in the country until 2014 and I intend to come back to the country as a J2, as his J1 dependent.

My questions are:

1) If I come back as a J2, will I stay have to pay my taxes from my time in the US as a J1 under the retroactive loss provision?
2) If not, how long do I have to be out of the US after my J1 has expired, before being able to come back and not have to pay taxes from my previous J1 status?
3)Would it have made a difference if my country of residence had been Portugal instead of the UK?

Thank you

[AtlantaTaxExpert]

Generally, to avoid paying the tax under the retroactive tax provision, you must return to the country of residence (U.K.) for a period long enough to re-establish residency (usually a year).

However, given your circumstances, you can probably request the USCIS to WAIVE that one-year stay requirement, provided you do not work while under the J-2 visa.

Suggest you contact the USCIS and ASK how to request the waiver.