@echo0o , while agreeing with @Opus 17 on US banks requiring a tax id for all accounts and treating you as a tax resident ( because you have SSN and because you are actually living in the USA ) even if both your visa status and the IRS taxing status is still "Non-Resident Alien". The reason is that with an SSN they will issue a 1099-INT for interests earned ( and to be reported on form 1040 ), else they will issue a 1042-S and you will report this on form 1040-NR. Since you will meet the substantial presence in the future , it may be easier to leave your bank account as "Resident". For filing 1040-NR , you still use the 1099-INT the same way.
The issue of being able to apply the article 20 of the US-France treaty hinges on definition of "researcher" --- the tax treaty does not define this , however, Title 8, USC, Chapter 12, 1101 defines the researcher and issues a J visa. If you had a J visa, we would be talking about this at all. But because you have H-1b and not J, you are at a disadvantage here because your employer classed you as a special capability worker and researcher ( even if you are actually a researcher ) by applying for a H1-b rather than J-1 visa. As I see it you have two options here : (a) exclude the income for the two years as if you were J-1 and let the IRS decide if they agree with you -- you may have to bolster this by being ready to argue your case with job description from your employer OR (b) request help from your employer to get your visa adjusted. My preference would be to follow the latter path, so it is a clear determination by competent authority.
Good Luck
