[Fabi]

Hi,

I am a Belgian citizen and would like to a postdoc in Tennesse, USA.
Is there still a 2 years tax exemption (Federal income tax and FICA) for J-1 holder?
What about the Belgium-USA treaty?
I would appreciate your help (and especially from current Belgian postdoc).

Thanks in advance.

[AtlantaTaxExpert]

Yes, there is still a two-year treaty exemption for teachers and reseacrhers under Article 19 of the U.S.-Belgium Tax Treaty.

[Fabi]

Hi AtlantaTaxExpert,

Thanks for your reply! Are you a Belgian postdoc and did you recently get this exemption? Because of the Belgium-US Convention of 2006, there could be some modifications... It is not clear... That's the reason I ask this question.
Please also read (question parlementaire 2009, in French):
http://ccff02.minfin.fgov.be/KMWeb/document.do?method=view&nav=1&id=5c9f7f11-c4ab-4df4-9de5-5e335f7356a8&disableHighlightning=true#findHighlig hted

What do you think? Could you confirm? Thanks in advance.

[AtlantaTaxExpert]

Sorry, I do NOT read French.

However, the language in the 2006 treaty seems pretty clear about what constitutes a teacher or researcher.

Now, post-docs are NOT always considered to be researchers by the university. They are often considered to be STUDENTS, so you need to ask the university with who you are working to see what THEY consider your status to be.

[Becca2589]

Hi, I'm Portuguese and will be working in California for a year. Will I be exempt for any taxes?

Thanks..

[AtlantaTaxExpert]

Assuming you are on a J-1 visa as a researcher or teacher, yes, you ARE exempt from federal income taxes for 24 consecutive months from your date of arrival.

If you are on a J-1 visa as an intern or apprentice, then you ARE liable for income taxes.

Regardless, Californa does NOT honor tax treaties, so you WILL pay California income tax on any income earned inside the state borders of California.