J-1 exemptions, student and research scholar

Forum|Forum|1 year ago
April 10, 2025
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Hi,

I'm a PhD student from Belgium, enrolled in my university at home. I came in the US in 2022 for 60 days in July-Sept under a J-1 student intern visa then went back to Belgium. I returned to the US in January 2023 under a new J-1 research scholar visa and have been in the US ever since to do my PhD in Massachusetts (as a visiting PhD student). Minus time off for vacation etc, I've been in the US in 2023 for around 310 days and 340 in 2024.

When I filed last year, in 2024 for 2023, I used Sprintax, as a Non-resident, everything went fine. I'm wondering what my status is this year. From what I've understand, J-1 student have a 5 year exemption and research scholars have only 2, but does that stack? Meaning do the 2 months I spent in 2022 actually count as a year, then another in 2023 as a research scholar therefore barring me to file the 1040NR? I would hope that the extension limit of 2 years as a research scholar actually begin with the new visa but I didn't find a conclusive answer.

Thank you very much.

TurboTax Free Edition Online

DaveF1006

No, it doesn't extend with a new visa. Your exemption period ended in 2023 so in 2024, you would need to file as a resident alien on a 1040 resident form.

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GolgothaAuthor

@DaveF1006

Thank you for your swift reply. Another question, even though I'm on a research scholar visa, since I'm a PhD student, would the IRS consider me as a student?

In the end, I'm trying to determine if I'm able to apply the US Belgium tax treaty, which I did last year, and is valid for two years.

I should mention that for 2022 I filed as a resident, not knowing much but I guess it doesn't really change.

I'm just hoping that I would be able to claim the second year for 2024 and not lose a whole year of tax relief because I came for two months.

Thank you.

DaveF1006

No. As a researcher, your exempt period is two years. even if you are pursuing a PHD degree. The exempt period is based on calendar years so your exempt period ended after 2023.

One saving grace that I noticed in the Belgium/US tax treaty is that Article 20 1B (111) states that $2000 of US income can be exempt from income for a period of five years. This is something unique that I have never seen before.

US/Belgium Tax Treaty

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