[Irishexpat]

Hi
I am here on a second J-1 visa. My first was June 2000- Aug 2001, this second one started in Aug 2007. My question is does the first two year J1 count towards my 2 year exemption from medicare and social security. If it doesn't then I can claim exemption from those taxes for the next year but if it does then I can't - I called the IRS but they don't know. They told me to file as a non resident alien but if the first J1 counts then I am now a reisident alien. My employers have withheld medicare and social security from my paychecks but I can claim it back, they have given me a refund for medicare and social security withheld in 2008 but not for 2007.
No one seems to know if the J1s are treated as two separate entities in terms of tax or not
Thanks

[MukatA]

See Form 8843 line 8.
If you are as a teacher or researchers, than two years are between 2001 to 2006. Since you did not have two years on J1 between 2001 to 2006, you are exempt for 2007. Same way you will be exempt for 2008. (But you must confirm this from other sources).

If you are on student visa, you have exemption of 3 more years.

[Irishexpat]

Thanks so much - that makes sense to me. I have filled in an abatement from to claim my 2007 medicare and social security - I figured that that way I will find out for sure if I am exempt or not since they will refund or not?