If you are on a J-1 visa, you will be exempt from the Substantial
Presence Test for the first 2 (if
non-student) or 5 (if student) calendar years that you are in the US. This
means that you are considered a non-resident aliens for US tax purposes if you meet this exemption.
Please refer to this US
Tax Guide for Aliens for
additional information about visa exemptions and the various filing
requirements.
As a nonresident alien, you are only required to file a
US tax return for income from US sources. If you are required to file a tax
return, you will file a Form 1040NR. TurboTax does not support Form 1040NR
but you can go to the following website https://www.sprintax.com/ which is specifically designed to help
international students file 1040NRs.
Additionally,
here is a link to the IRS website for Form 1040NR:
https://www.irs.gov/uac/Form-1040NR,-U.S.-Nonresident-Alien-Income-Tax-Return
Here is a link to Form 8833 regarding claiming a tax treaty benefit:
https://www.irs.gov/Individuals/International-Taxpayers/Claiming-Tax-Treaty-Benefits
Here is some additional information related to the US-France Tax Treaty as it pertains to students.
STUDENTS AND TRAINEES : article 21 of the treaty A French resident, who is not a US citizen or resident, who comes to the United States to study at a University or other recognized educational institution, to secure training, or to study or do research as a recipient of a grant from a non profit organization under the conditions provided in article 21 of the treaty is not taxable in the United States on :
- gifts received from France;
- grants, allowances or awards from a non-profit organization;
- income from personal services rendered in the United States not exceeding $5000.
In addition, a resident of France who is temporarily in the United States , as an employee of a resident of France, to acquire a professional experience or to study in a University, is exempt on his income from personal services rendered in the United States not exceeding $8000.
A tax return (Form) 1040 NR has to be filed as well as form 8833 to request the exemptions provided by the treaty.
The benefits granted by articles 20 and 21 cannot exceed five years.
For more on the US - France tax treaty, please refer this link:
http://ambafrance-us.org/spip.php?article705
