안녕하세요.

저는 미국에서 5년 이상 H1으로 거주하였고 이번에 J1으로 바꾸었습니다.
제가 tax exempt을 받을 수 있는지 혼동이 됩니다.
5년 이상 거주 했으므로 resident alien 입니다.
그런데 J1에게 주는 2년 tax exempt을 받을 수 있는지요.

b. A resident alien FOR TAX PURPOSES must pay tax to the United States government on income from all sources, worldwide, and cannot take advantage of tax treaties between the United States and other countries. Individuals who are resident aliens for tax purposes can claim exemptions for dependents. A resident alien for tax purposes files a return on IRS Form 1040, 1040A, or 1040EZ.

Under certain circumstances, a nonresident alien for IMMIGRATION purposes may be a resident alien for TAX purposes. Thus, individuals who are not citizens of the United States must take care to determine whether they are resident or nonresident aliens for tax purposes. Only then will they know how their income will be taxed and which income tax return form to file.

감사 합니다.