[akbelth]

Dear All,

This is a great forum.. and I hope that someone can please solve my dilemma.

I am an Tunisian national on J1 Visa in the US. However, I have never paid taxes in Tunisia. I did my PhD and was working in France for 5 years paying taxes there. Is my tax residency France or is it Tunisian? Because if I claim it to be Tunisia, there is no two years tax treaty.

Thanks

[AtlantaTaxExpert]

What was your residency status when the J-1 visa was issued, Tunisia or France?

[akbelth]

Thank you for your response,

I was in France when I applied for the visa. The issuing Post name PARIS

[AtlantaTaxExpert]

Then the FRENCH tax treaty applies, which DOES have a 2-year exemption for certain J-1 visas.

Are you a teacher, intern or business apprentice?

[akbelth]

Thank you
In my DS 2019 the Country of Legal Permanent Residence is still Tunisia because I'm not a france permanent Resident. This can affect the tax exemption ?

I'm a post doc in the medical field

[AtlantaTaxExpert]

It really does not matter which country you are from, because the income tax exemption applies ONLY to teachers and professors.

As a post-doc in the medical field, you are considered to be a trainee and thus liable for income taxes.

You ARE exempt from FICA (Social Security and Medicare) taxes for the first two years in country.