J2 students and tax treaties

snipped-for-privacy@gmail.com wrote:

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

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