F1OPT或H1B老師聯邦稅是否可免?

今日研究中美稅務條約,見第19條表述如下:

"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."

此條例並無規定免聯邦稅須持何種簽證。本人在F1OPT 和H1B其間均為教師,這是否意味著我可以免聯邦稅。可有人依此條例免過稅，望能探討分享經驗。

所有跟帖： 

• 回複：F1OPT或H1B老師聯邦稅是否可免? -toosad- ♀ (299 bytes) () 06/14/2008 postreply 11:10:48

• 回複：回複：F1OPT或H1B老師聯邦稅是否可免? -wanmu- ♀ (448 bytes) () 06/14/2008 postreply 11:32:48

• 這問題早在移民和法律兩壇討論多次了 -toosad- ♀ (83 bytes) () 06/14/2008 postreply 11:45:29

• 回複：這問題早在移民和法律兩壇討論多次了 -wanmu- ♀ (379 bytes) () 06/14/2008 postreply 12:07:51

• your understanding was wrong, and toosad is right. -doshexh- ♀ (0 bytes) () 06/14/2008 postreply 12:42:54

• 簡單的說就是claim treaty以前是哪裏的稅務居民。 -yeeha- ♂ (62 bytes) () 06/14/2008 postreply 16:06:00