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bertalan · Mar 2, 2011, 10:32 AM

Hi,
I am a hungarian research fellow in the US with a J-1 visa.
They said I can not ask for tax exemption because it is more than two years from the date of my arrival to the expiration date of my visa and ds2019 form. I arrived 01/27/2011 and my visa expires 02/28/2013.
Is it true?
Thank you in advance!
Endre

MukatA · Mar 2, 2011, 08:03 PM

This is from IRS publication 901.
An individual who is a resident of Hungary on the date of arrival in the United States and who is temporarily in the United States primarily to teach or engage in research, or both, at a university or other recognized educational institution is exempt from U.S. income tax on income for the teaching or research for a maximum of 2 years from the date of arrival in the United States. The individual must have been invited to the United States for a period not expected to be longer than 2 years by the U.S. Government or a state or local government, or by a university or other recognized educational institution in the United States.
The exemption does not apply to income from research carried on mainly for the private benefit of any person rather than in the public interest.

bertalan · Mar 3, 2011, 08:31 AM

Thank you for yor answer.
But what would be the end date for the two years? (the start is the date of arrival to the US, it's clear)
The end date of my contract, the expiration date of visa/ds2019, or is it a projected date?
I arrived 1/27/2011, the end date of my contract is 2/28/2013, my visa expires 3/31/2013 (both longer than 2 years).
So am I exempt or not?

bertalan · Mar 3, 2011, 08:35 AM

Thank you for yor answer.
But what would be the end date for the two years? (the start is the date of arrival to the US, it's clear)
The end date of my contract, the expiration date of visa/ds2019, or is it a projected date?
I arrived 1/27/2011, the end date of my contract is 2/28/2013, my visa expires 3/31/2013 (both longer than 2 years).
So am I exempt or not?
(sorry for posting this question as an answer too)

zouchu · Mar 4, 2011, 09:17 AM

I think the tax exemption should be 24 months. In 2011 and 2012, you are non-resident. In 2013, you are resident.

MukatA · Mar 5, 2011, 05:02 AM

The individual must have been invited to the United States for a period not expected to be longer than 2 years by the U.S. Government or a state or local government, or by a university or other recognized educational institution in the United States. So your period of contract should be less than 2 years.
You can call International Hotline at 215-516-2000 and get clarification.