Hi,
I saw this discussion and I think it is similar to my case. I would be glad to have your opinion regarding my topic.
- I was J1 visa holder in 2022 - visited the US for a few months as a student. I didn't receive a US salary. I was paid by my university outside the USA.
- In 2023 I am J1 visa holder (nonstudent) and again I do not receive a US salary. I get a fellowship from a private nonprofit organization (foundation) outside the USA to conduct research at a US university.
- In 2024 and 2025 I will be J1 visa holder (same visa as 2023) and I will not receive any US income. I will receive the fellowship from the non-USA private nonprofit organization.
In my case I never receive payment from the US, would you think that the exception mentioned above can be applied in my case? Can the foundation be considered a foreign employer? I give the definition of foreign employer below as I found it in Pub 519.
Thanks!
Foreign employer. A foreign employer is:
- A nonresident alien individual, foreign partnership, or foreign corporation; or
- An office or place of business maintained in a foreign country or in a U.S. possession by a U.S. corporation, a U.S. partnership, or an individual who is a U.S. citizen or res-ident.
The term “foreign employer” does not include a foreign government. Pay from a foreign government that is exempt from U.S. income tax is discussed in chapter 10.
Exception. If you were exempt as a teacher, trainee, or student for any part of 2 of the 6 prior calendar years, you can exclude days of presence in 2022 as a teacher or trainee only if all four of the following apply.
1. You were exempt as a teacher, trainee, or student for any part of 3 (or fewer) of the 6 prior calendar years.
2. A foreign employer paid all your compensation during 2022.
3. You were present in the United States as a teacher or trainee in any of the 6 prior years.
4. A foreign employer paid all of your compensation during each of those prior 6 years you were present in the United States as a teacher or trainee.
