J1 visa tax exemption: does 2 months as camp counselor affect exemption period?

Question

an answer would be great but pointers to information would also be greatly appreciated:

I'm from the UK currently in the US on a J1 visa doing research. Roughly 10 years ago I was in the US on a J1 visa as a camp counselor.

If the camp counseling didn't happen I would have 24 months tax exempt. My question is whether the 2 months as a counselor reduces that to 22 months.

I was paid some small amount by cheque for being a counselor but did not file a tax return.

Any advice would be really useful. Thanks.

Answer 1

I'm assuming you are talking about Article 20A of the US-UK tax treaty (as added by the protocol to the treaty). The technical explanation says that if you become a resident of the UK for a substantial period of time, and then come back to the US, you can claim the benefits of the exemption again. I believe that this means that you get 24 months from scratch.