[mandy12345]

Hello. I'm from Thailand and now an internal medicine resident first year working in a hospital in NY. My J1 visa status said alien physician; research scholar but my actually role is like a trainee, who work/treating patients and also obtain education at the same time. So when I file the tax return with form 1040, my tax treaty is under article 22(1) or 23??

I'm not sure because most of my friends said we are under 22(1). The different is that 22(1) is "studying and training" and will have max compensation at 3000$ but for article 23 which is "teaching or research", the max compensation is no limit. So it is quite different.


If anyone have could tell me, I would be much appreciated. Thanks

[MukatA]

This is from IRS publication 901.
An individual who is a resident of Thailand on the date of arrival in the United States and who is in the United States for not longer than 2 years primarily to teach or engage in research at a university, college, school, or other recognized educational institution is exempt from U.S. income tax on income for the teaching or research. The exemption from tax applies only if the visit does not exceed 2 years from the date the individual first visits the United States for the purpose of engaging in teaching or research.