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    abcdshi2001's Avatar
    abcdshi2001 Posts: 2, Reputation: 1
    New Member
    		  
    #1

    Mar 14, 2014, 07:58 PM
    German US tax treaty Article 20
    The first paragraph reads "A professor or teacher who is a resident of Germany and who is temporarily in the United States to engage in advanced study or research or teaching at an accredited educational institu-tion or institution engaged in research for the public benefit is exempt from U.S. tax on in-come received for such study, research, or teaching for a maximum of 2 years from the date of arrival in the United States."
    I am not really sure if this applies to researchers too. What is the common idea here? I have a H1B visa here working as a postdoctoral researcher.


    Another question is, one month after I moved from Germany to the States in last June, I transferred the deposit in the German bank to BOA here, would that amount of money need to be reported to IRS? Or would it be a sort of taxable income?

    Would appreciate your answers in advance.
    AtlantaTaxExpert's Avatar
    AtlantaTaxExpert Posts: 21,836, Reputation: 846
    Senior Tax Expert
    		  
    #2

    Mar 14, 2014, 10:53 PM
    If the money transferred exceeds $100,000, Form 3520 should be submitted to account for that transfer. It is submitted separate from your annual tax return.

    As long as you are working for an accredited academic institution and you meet the other conditions, you can, in my considered opinion, apply Article 20 irrespective of your visa status.

    You WILL need to submit Form 8833 to explain your case, though.

    If you need professional help, this IS what I do! Please email me at the email address in my profile.
    abcdshi2001's Avatar
    abcdshi2001 Posts: 2, Reputation: 1
    New Member
    		  
    #3

    Mar 16, 2014, 10:16 AM
    Thank you so much ATE!
    AtlantaTaxExpert's Avatar
    AtlantaTaxExpert Posts: 21,836, Reputation: 846
    Senior Tax Expert
    		  
    #4

    Mar 16, 2014, 06:14 PM
    Glad to help!
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