I received an inquiry from a foreign national in the US on a J-1 visa. He has been in the US for more than 180 days. He works in the US and is paid by his government.
As far as I can tell he should be taxed on that income. Am I missing anything?
Thanks.
You really need to check the tax treaties, like Pub 901.
In particular, look at the separate provisions for students, teachers and researchers. There are often some nice tax exemptions. For example, for Bulgaria there is a 2-year researcher exemption if the payment is for research "in the public interest" and even nicer for students.
Check with your sponsor for detailed information about taxes.
Thanks, John. That was my conclusion too.
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