Dear Team,
Dear Team,
I am a German citizen who is a cancer researcher (trainee) in the US (Boston). I arrived in the US in November '22 under a J1 visa. The tax treaty between the US and Germany article 20 claims I can file for the exemption of income for tax purposes for 2 years. I was considered a resident alien in 2024 due to the substantial presence test (I spent 52 days in the US in 2022, 348 in 2023 and 342 in 2024). I do have a permanent home in Germany available to me and want to go back as soon as my studies are finished as my family still lives there. Am I still eligible for the treaty by filing 8833 with my 1040- at least for Jan-october (as the 2 years are over by then)? or is this only applicable to NR aliens?
Thanks so much for your help and have a lovely day
Maria
