[pagniphilippe]

Hi all,

I'm a French postdoc working in the USA and I have a specific question on how the 2-year tax exemption is counted. I know it's calendar years, but what date is actually taken into account by the IRS ? The date of entry on the US soil ? Or is it the date written on the J1 VISA ? Or the date stated on the actual contract ?

Here is why I'm asking this: I entered the US soil on December 31, 2009 at 6pm local time (Denver), in order to start my new job as a researcher in San Diego on Jan 4, 2010. My J1 VISA has 1/1/10 as a starting date and my contract mentions "January 2010". However, it was still 2009 when I landed on the territory. I'm wondering if this is the reason why I just received a paper from the accounting department that says: "Since you are a J1 VISA holder and will be in the US for two calendar years, effective January 1, 2011, you are no longer qualified for a FICA tax exemption. This means 2010 is the end of your second calendar year".
I would tend to think that a mistake was made, but I really need help, I have no-one to ask around me.

Thank you so much in advance for any info on this.

Philippe.

[AtlantaTaxExpert]

Sorry, but the accounting department IS correct. Even though you were in the country for six hours in 2009, that six hours "burned" the entire year for FICA tax purposes.

A rather expensive six hours!