US-Italy Tax Treaty on a J1 visa (non-student)

Forum|Forum|3 years ago
June 20, 2022
1 reply
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Hello,

My situation:

(i) I'm an Italian citizen. I've been in the US on a F1 visa (graduate student) during the past 8 calendar years. In the past three years I qualified (substantial presence test) as resident alien for tax purposes. I've filled my taxes accordingly.

(ii) I graduated in May 2022. Soon after my graduation, I left the US. I'm currently in my home country.

(iii) I've been appointed for a two years postdoctoral lectureship (professor) in a US university, starting in September 2022. I will enter in the US with a new visa (J1, non-student).

(iv) Based on a tax treaty between US and Italy (Article 20 - https://www.irs.gov/pub/irs-trty/italy.pdf), professor under a J1 visa can claim a tax exemption. Based on Article 1 in the same treaty, the saving cause does not apply to professor and teachers.

Based on the wording of the treaty, it is unclear to me whether or not I can benefit from the Italy-US tax treaty, given my current status as resident alien. I'm wondering if anyone in the forum has any experience with these sort of matters. Any help would be much appreciated.

Thank you in advance,

Best,

Lorenzo

Not A Product Question

pk12_2

Employee

@castellanolore , very generally ( and I need to still look up a few things before a firm position ), when you leave this country and file all the proper papers / your visa to stay expires, you are no longer a tax resident. You are NRA if and when you enter the USA again with the same or a different visa ( note that the visa after it has been stamped at admission to the USA by INS at the port of entry becomes a permission to stay in the USA along with the rules/stipulations ).

I will come back later on this