[joonair]

I saw similar posts before, but I actually want to point out an issue for the which I cannot find any answer.

I am an italian post-doc researcher at a medical institution mainly funded by gov sources.
According to Article 20 of the convention between italy and USA on double taxation:

"A professor or teacher who makes a temporary visit to a
Contracting State for a period that is not expected to exceed
two years for the purpose of teaching or conducting research at
a university, college, school, or other recognized educational
institution, or at a medical facility primarily funded from
governmental sources, and who is, or immediately before such
visit was, a resident of the other Contracting State shall, for
a period not exceeding two years, be exempt from tax in the
first-mentioned Contracting State in respect of remuneration
from such teaching or research."

Due to this article at HR I've been told to fill the 8233 form to claim tax exemption for the first 2 years here.

Now my question is:
Are researchers assimilated in the "professors and teachers" group defined at the beginning of the article?

Technically I thought I am neither a professor nor a teacher, so I thought I wasn't eligible to the exemption, but everybody I talked to are telling me differently.

Does anyone have a final word on that? (possibly being able to point to some reference)

Thanks a lot, I really appreciate your help!

J

[MukatA]

This is from IRS publication 901. Tax Treaties:
"A professor or teacher who is a resident of Italy on the date of arrival in the United States and who temporarily visits the United States to teach or conduct research at a university, college, school, or other educational institution, or at a medical facility primarily funded from government sources, is exempt from U.S. income tax for up to 2 years on pay from this teaching or research.

This exemption does not apply to income from research carried on mainly for the private benefit of any person rather than in the public interest. "

For me you qualify for the exemption but you may still send email to AtlantaTaxExpert [email protected] for his comments.