pk
Level 15
Level 15

Education

@ErnieS0 , @kemcaycalem ,  please see the  info below from the  26USC 7701 -- definitions:  https://www.law.cornell.edu/uscode/text/26/7701

 

 

"  (E)Special rules for teachers, trainees, and students

(i)Limitation on teachers and trainees

An individual shall not be treated as an exempt individual by reason of clause (ii) of subparagraph (A) for the current year if, for any 2 calendar years during the preceding 6 calendar years, such person was an exempt person under clause (ii) or (iii) of subparagraph (A). In the case of an individual all of whose compensation is described in section 872(b)(3), the preceding sentence shall be applied by substituting “4 calendar years” for “2 calendar years”.

(ii)Limitation on students

For any calendar year after the 5th calendar year for which an individual was an exempt individual under clause (ii) or (iii) of subparagraph (A), such individual shall not be treated as an exempt individual by reason of clause (iii) of subparagraph (A), unless such individual establishes to the satisfaction of the Secretary that such individual does not intend to permanently reside in the United States and that such individual meets the requirements of subparagraph (D)(ii). "

My position is based on the underlined text --- even though it makes  no direct reference to what  happens when a  student is absent  for a few years  ( especially if required to  because  of  his home country requirement ( such as military service as in Israel ) -- perhaps the treaty would cover that ( I have not studied the Israel one  but none others  nor the  general format allows for this ).

 

Does this close this ?