@DaveF1006
Thank you for looking into it. If I'm not mistaken, the treaty you linked is the one from 1970, the one in effect currently is the 2006 one
https://www.irs.gov/pub/irs-trty/belgiumtt06.pdf
Last year, I was exempt under 19(2)
An individual who is a resident of a Contracting State at the beginning of his visit to the
other Contracting State and who is temporarily present in the other Contracting State for the
purpose of teaching or carrying on research at a school, college, university or other educational
or research institution shall be exempt from tax in the other Contracting State for a period not
exceeding two years from the date of the individual's arrival in that other State on the remuneration received in consideration of teaching or carrying on research. This paragraph
shall not apply to income from research if such research is undertaken not in the public interest
but primarily for the private benefit of a specific person or persons.
But since it also stipulates 2 years since the arrival, I assume that I cannot apply it for 2024, even though I didn't apply it when I didn't use it in 2022.
I found this in the technical explanation
A person, however, who is not a U.S. citizen,
and who visits the United States as a student and remains long enough to become a
resident under U.S. law, but does not become a permanent resident (i.e., does not acquire
a green card), will be entitled to the full benefits of the Article.
But I guess since I'm not considered a student, it doesn't work and I just lost almost a full year of exemption.
Thanks
