I am French on a J1 visa. I got married to a US citizen in 2018. I am exempt from taxes. If I file jointly with my husband can I still benefit from the tax exemption ?

[nummulite00]

Hi !

I am a French citizen on a J1 visa (Research Scholar) and have been in the US since Sept. 2017. I got married to a US citizen in 2018. I am still exempt from State and Fed taxes (France-US tax treaty). If I file jointly with my husband (therefore become a US citizen for tax purposes), will I be taxed on my income in 2018 or can I still benefit from the tax exemption (FR-US tax treaty Article 20) ? 

Thank you

[pk · Accepted solution]

If you file jointly with a citizen and request to be treated as a resident for tax purposes --  you would not be eligible for asserting  US-France  tax treaty benefits. J-1 is exempted for two years from taxation as long as the research meets the  condition of the visa..

Do you need more on this ?

[nummulite00]

Thank you very much for your quick answer, it perfectly answers my question !