我是今年刚拿到J1签证来美国的，之前从未出过国。美国这边的大学给的title是Postdoctoral Associate，我在咨询学校的财务部门能否免税的时候，学校给的答复是：“The Teachers, Professors, and Researchers treaty article only applies to employees paid on payroll, who are designated as Postdoctoral Scholars. According to the documents provided by your department, you are designated as Postdoctoral Associate, thus this treaty article does not apply. ”难道Postdoctoral Associate不能免税吗？我该怎么才能申请到免税？请大佬们指教
You need to “battle” with 财务部门
财务部门好蠢。多吵吵
实在不能避免预扣，就报税报回来
唉，目前battle了一阵子了，学校反反复复就是这个说法，该怎么破
okok谢谢，就是我这种情况是完全可以免税的是吧
拿着条款砸到他们脸上
谢谢大佬，我之前已经吧那个文件发给他们了，但看起来没什么效果。
报税拿回来吧，IRS认了也行
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那我的理解就等于是无息贷款给政府 file tax的时候按照条款拿回来 你们学校是不是j1不多啊?按道理来说处理这些应该是轻车熟路的
好的谢谢，我就是担心万一明年报不回来，我还没有报税经验不太懂我这种情况是不是一定能拿到这些退税，请大佬赐教
泥潭有一些神帖，真的很有帮助：
学校的意思好像是我的工资不是payroll，而是stipends？我也不太懂，好像也跟title有关？学校提到需要被任命为Postdoctoral Scholars才行，而我是Postdoctoral Associate。有这种说法吗？我现在就担心明年报税会不会也退不回来，感谢大佬
okok，谢谢，非常感谢，我看一下
看DS2019，里面写了是J1 scholar应该就能claim treaty article 19, 实在不行就不用跟财务argue，第二年报税全退回来
谢谢，我的DS-2019是J1 Scholar。这种情况明年是完全可以退回来的是吧
Payroll 不是一个特定的工资类型， salary, stipend 等等才是，但 US-China Tax Treaty Article 19 并不区分这些 income 类别。
Postdoctoral Scholars 和 Postdoctoral Associate 也只是你们学校定义的 title。Article 19 也不区分，只规定工作内容，其中包含 conducting research。
当然还有很多细节条件，例如看你来美国之前是不是中国税务居民等等。
如果都符合，那应该能免征。
但怎么说服学校或者IRS就靠自己了。
US-China Tax Treaty 原文在这: https://www.irs.gov/businesses/international-businesses/china-tax-treaty-documents
ARTICLE 19
(Teachers, Professors and Researchers)
An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or other accredited educational institution or scientific research institution in the first mentioned Contracting State shall be exempt from tax in the first mentioned Contracting State for a period not exceeding three years in the aggregate in respect of remuneration for such teaching, lectures or research.
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感谢回复！这是我第一次来美国，我之前一直在中国。学校最新的邮件是这样的，我该怎么去回复比较合适？学校似乎坚持认为我不符合规定。谢谢！
Article 19 of US. China treaty alludes to payments University pays to “teachers, professors and researchers”. That means, compensating via payroll (i.e. salary) for teaching, lecturing, and doing research.
If payments are made by the University to “nonresident aliens” for teaching , lecturing, and researching ,to qualify for this article 19 of the China tax treaty, these payments should be made via payroll process.
Nonresident aliens that are claiming tax treaty are construed as “nonimmigrants” staying temporarily in the United States, That is why the tax treaty has a limited number of years for articles of tax treaties.
Contrary to the intent of article 19 of the China tax treaty, paying someone to do research outside of payroll, means to pay a researcher who is an independent contractor. Independent contractors would do research for many clients, not for one establishment such as University. In other words, paying a researcher outside of the payroll process, would not qualify for article 19 of the China tax treaty.
Many universities in the United States allow article 19 to nonresident aliens from China, because many universities pay these Chinese researchers via payroll. Such is not the case here.
Pursuant to Treasury Regulation 1.1441-4(b)(2)(ii), it requires a withholding agent (such as UH) to review any tax treaty claims presented to it , and allows the withholding agent to refuse to honor any treaty claim if it has any doubts about the validity of the treaty claim.
In this case, we are asserting such a claim via Treasury Regulation 1.1441-4(b)(2)(ii),as stated above.
看学校的邮件，似乎认为你是 independent contractor (独立合同工)，也就是自雇人士；而不是 employee (雇员)。按 contractor 确实扣税非常狠：15.3% 的 self-employment / payroll tax + 至少 10~12% income tax.
你说你的 DS-2019 明确指出了类型？Box 4 里的具体原文是什么？”RESEARCH SCHOLAR" ？ Box 2 的 sponsor 是不是你的学校？
然后你入职的 Offer Letter 是怎么写的？这个职位的 sponsor 是你的学校、还是其它机构？
Offer letter 应该明确说明了职位和工资。那么职位原文是 “research associate”？这个职位随后说明的本身是为 unpaid，还是有具体工资数额？
J-1 Exchange Vistors 签证包含以下类别：Exchange Visitors | USCIS
其中有的允许工作，有的不允许。允许工作的，有的是工作与在美的 J-1 身份绑定，有的则是不绑定。
如果工作是和 J-1 身份本身绑定的，offer letter 里提到了具体工资数额，那么你是 employee。因为工作的职责、内容、时间、地点都是约定了的，sponsor 就是你的 employer (雇主)。
如果 offer 里明确这份工作是 unpaid，但在 sponsor 允许下可以偶然进行一些有酬劳的活动（教学、研究等），那你确实属于 independent contractor。
因为这些工作你有权做、也有权不做（理论上的权利，也就是你不做不会导致 J-1 身份失效；这里不考虑实验室教授表示你胆敢不做就从我实验室滚出去、但你又非常想留下来之类的情形，那完全是另一套逻辑）。
有权给这个客户做、也有权给另一个客户做（J-1 的话额外需要 sponsor 同意，例如如果是 NSF/NIH 请你过来当 unpaid 的访问学者，但允许你在提前申报的情况下去多家其它大学教课）
—— 这类似于美国人的律师、水管工等，工不工作都是自己决定、单次与客户协商各类工作要素、按次计费。哪怕和客户约定个有规律的长期合同，也可以打破（付违约金甚至打官司而已，不存在导致解雇这么一个劳工概念）。
感谢回复！我仔细看了一下我的DS-2019，Box2上面的sponsor是学校，Box4是Research Scholar，offer letter里面也说明了具体的工资数额以及工作的任务、时间、地点
sponsor是学校，说明了具体的职位和工资，原文是postdoc fellow，有具体的工资数额。