英文 : https://www.irs.gov/pub/irs-trty/china.pdf
見十九條 for J-1. 三年內不用在美國交聯邦稅。
你需要報稅然後引用條約:https://www.irs.gov/individuals/international-taxpayers/claiming-tax-treaty-benefits
這個條約僅僅限於美國聯邦稅。NJ州稅你需要問你本地人。Rutgers has a tax guide here
NEW JERSEY STATE TAXES
It is very important to know that the definitions of "resident" and "nonresident" for New Jersey state tax purposes are completely different than they are for federal tax purposes! For NJ tax purposes, nonimmigrant status and federal resident or nonresident tax status do not matter at all.
...
Since F-1 and J-1 students and scholars are subject to the same New Jersey state tax laws as anyone else, OISS does not provide additional tax information on New Jersey tax filing. Individuals may obtain information directly from the state tax and instruction forms available at public libraries and online at http://www.state.nj.us/treasury/taxation/index.shtml