orend wrote:

- quote -

Yes you can be a student. However, in order to avail
yourself of the 5 year $3000 annual income exclusion
(Article 24(1)), you must be resident in Israel before you
arrive in the US for the primary purpose of study. You were
already present in the US when you became a student. I
believe, you fail the test and you may not exclude any
income.

--
Alan
http://taxtopics.net

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thanks!

oren

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Sure, I can be more specific. The country is Israel. I came
with my wife, a student with a J1 visa, and later was
admitted to grad school. I was told that I can be a student
with a J2 visa, so I didn't bother switching my visa to a
J1/F1.

Please tell me if you need more information.

thanks!
oren

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<orend2[at]gmail.com> wrote:

- quote -

Probably. It might depend on the circumstances of how you
are here. But it would be difficult to be sure without
knowing which country we are talking about, and the reason
you don't have a visa.

I could be more specific if you are.

Bryan
--
Bryan Kellar, EA
Oregon Tax Help, Inc. -- Portland, Oregon
www.oregontaxhelp.com
www.canadatax.org

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orend2[at]gmail.com wrote:

- quote -

A family member holding a J-2 visa is also exempt from the
substantial presence test for the same period as the J-1
holder. As such, you would be treated as a nonresident alien
of the US. As to whether a tax treaty article is applicable
depends upon the wording in the treaty article. The text of
the treaty articles that provide an income exemption to
students, teachers, scholars, etc. has the words that say
something like:

================================================== ===============
(a) An individual who is a resident of a Contracting State
immediately before his visit to the other Contracting State
and who is temporarily present in the other Contracting State
for the primary purpose of:
(i) studying at a university or other recognized educational
institution in that other Contracting State;
(ii) securing training required to qualify him to practice a
profession or professional specialty; or
(iii) studying or doing research as a recipient of a grant,
allowance, or award from a not-for-profit governmental,
religious, charitable, scientific, artistic, cultural, or
educational organization, shall be exempt from tax in that other
State with respect to amounts referred to in subparagraph (b).
================================================== ===============

Note the words at the beginning that say "for the primary
purpose of." As a J-2 holder, your primary purpose was to
accompany the family member holding the J-1 visa. The J-1
holder is in the US for the primary purpose of studying. If
you want to avail yourself of the tax treaty benefit, you
should change your primary purpose to being a student and
get a J-1 visa.

--
Alan
http://taxtopics.net

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Hello,

I came to the US with a J2 visa, and later admitted to grad
school. My country and the US have a tax treaty that
benefits students. Can I benefit from this treaty even
though I have no F1/J1 visa?

thanks

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