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-   -   Returning j1 visa and tax treaty benefit (https://www.askmehelpdesk.com/showthread.php?t=742428)

  • Apr 3, 2013, 09:28 AM
    nesquick
    Returning j1 visa and tax treaty benefit
    Dear all,

    I am a British Citizen, I worked for two years in the US and claimed the tax treaty benefit. I have since returned to the UK for a period of 2 years and plan to return to the US on a research scholarship j1 visa. Can I still claim the tax treaty benefit? Or do I have to start paying back the previous tax years from when I first arrived on US soil?

    Thanks for your help,
  • Apr 4, 2013, 11:33 AM
    AtlantaTaxExpert
    Yes, you can claim the benefits a second time; see extract from the Technical explanation of Article 20A of U.S. - U.K. Tax Treaty.

    A person who meets the qualifications for this exemption may again claim its benefits if he first re-establishes his residence in the other Contracting State. In such case, the person claiming these benefits on a subsequent occasion must first satisfy the competent authority of the first-mentioned Contracting State that he had become a resident of the other State for a substantial period of time (normally at least one year).

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