Hello,
I hold a J-1 Research Scholar status since 2018. Years 2018, 2019, 2020 and 2021 I claimed federal income tax exemption under tax treaty with 1042-S form (Income code 16). My treaty has 5 year maximum presence, which means that 2022 is the last year I can claim the exemption. On December 18th I am expected to switch to H-1B with my employer and so I have two questions:
Since from Dec 18th I am no longer J-1, I will not be able to claim the exemption anymore, correct? And if so, I will no longer be exempt from federal income tax on income received after December 18th, but income received before December 18th (since I am currently still J-1 and fall under 5 year limit rule) should still be exempt and I could expect 1042-S form from my employer in March 2023 covering federal income tax exemption for my 2022 income up to December 18th?
Thank you for your help!
