I was in the US for an internship in a university from May to August 2014, not being paid, on a J1 short-term scholar visa. From August 2014 to October 2015 I returned to France to finish my Ph.D.

I'm now on a J1 research scholar visa since November 2015 and I receive a salary from the university in which I work. It seems that I'm no longer eligible to the 2 years tax treaty with France because they consider the arrival date of my first J1, even if I was not paid and if I came back to France in the meantime.

Can I contest this decision?

1 Answer 1


What decision are you referring to? Did the IRS notify you of your resident alien status?

In 2014 it seems like based on the amount of time you spent in the US, you were already a nonresident alien and wouldn't have needed to use an exception.

  • 1
    Whether the OP used it or not doesn't matter. Depending on the language of the treaty, he may be bound to start counting from the date of the first entry with the status.
    – littleadv
    Jun 2, 2016 at 8:58
  • 1
    That's why I'm asking if there was a decision -- my reading of the treaty is that you can use the exemption a certain number of years. Also if OP was present in the US on a J1 but did not get paid, I'm guessing they didn't have a SSN, and the IRS probably doesn't have any records about them prior to the second J-1. All of this is making me curious about what "decision" means in the question.
    – qoba
    Jun 3, 2016 at 5:03

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