[tsump]

Hello everyone!

Could a non-resident alien under an F1 student visa, who's working in the US as a research assistant claim a Professor/Teacher tax-treaty exemption for his income from his public university research job?

I've had a CPA tell me yes last year but the verbiage that I've been seeing on various IRS documents is so convoluted and gives a broad definition of the professor's/researcher's "job description" is. A research assistant's job would fall under what's described in Publication 519 for instance.

Based on my CPA's advice, I claimed this last year with no issues but it's that time of the year again and I want to get my facts straight again. Additionally, I was wondering if for the above exemption I need to be filing form 8233. Based on the instructions I've read, I believe it is not necessary.

Thanks in advance!

[AtlantaTaxExpert]

Unfortunately for you, the CPA is wrong. An F-1 visa is is a student visa, not a teacher/researcher visa, and on that basis, the IRS will disallow any exemption of income tax.

You should amend past year returns before the IRS comes after you, which WILL happen eventually.

If you need professional help, email me at the address in my profile.

[tsump]

Thank you ATE!

Why is that the case? The way the teacher / professor provision responsibilities are described in P519 (not just teaching in a class but also exchanging ideas in laboratory setting) seems to cover what an RA does. Is there some verbiage somewhere saying that treaty benefits are entirely dependent on ones visa type?

[AtlantaTaxExpert]

There is nothing in writing that I can cite. I just know from experience that F-1 visa holders will not be allowed to clain an income tax exemption on incone earbed inside the U.S.

Dufferent issue if you were a student on a J-1 visa, but on a F-1, you have ZERO chance convincing the IRS that you are doing research.

[tsump]

Thank you again for the answer ATE.

I just don't see how an F1 holder differs from a J1 holder on the eyes of the IRS if they are both performing the same task. It also seems from your response that F1 holders aren't allowed to claim any income tax exemptions at all on their US based income ?

[tsump]

Also I'd like to address the second part of your answers (not seeing an edit button anywhere, hence the double post).

I'm not trying "convince" the IRS that I am doing research (that seems to imply that I am trying to "lie"). I am actually engaged in research full time (I do not take any real courses). Hence my notion that I should be eligible for this exemption.

Thanks again :)

[AtlantaTaxExpert]

I have presented a xase just like yours where an F-1 studebt was doung research as a RA.

The studebt presented letters from prodessirs and a job,description that clearly showed the student was engaged in
.
The IRS RESPOBSE:
Students ob,an F-1 visa are NOT ELIGIBLE for the research tax exemption.

You do not have to believe me, but that Is what the IRS will do if you claim the exemption.

[tsump]

Thank you ATE. I'll pursue this further with a CPA locally.

I really appreciate your time & effort in responding :).

[AtlantaTaxExpert]

CPAs have expertise in normal tax matters, not the niche of international taxation for foreign nationals. Make sure the person you see has such specialized expertise.