简要结论：
- 即使被认定为税务居民 (Resident Alien, RA) ，符合中美税收协定第19条的中国J-1学者，其教学研究收入依然可享受最长三年的免税待遇
- 该免税政策适用于从F-1转J-1签证的情况
中美税收协定第19条对税务居民同样适用 #
从IRS官网提供的 China-U.S. Tax Treaty Documents中的：
我们可以看到如下表述：
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中国J-1学者的教学、研究收入可享三年免税：
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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三年免税期限为累计计算，无需连续性：
ARTICLE 19 (Teachers, Professors and Researchers) - Technical Explanation
This article provides that a resident of a Contracting State who goes to the other Contracting State for the primary purpose of teaching, lecturing, or conducting research at an accredited educational institution or scientific research institution in that other State will be exempt from tax in that other State on the remuneration for such activities for a period of up to three years in the aggregate. Thus, for example, a resident of China who visits the United States to conduct research at the National Institute of Health (NIH) for two years, 1986 and 1987, returns to China for a year, and then comes back for another year of research at NIH in 1989 would be exempt from tax on his NIH remuneration for each of the three years. However, if he stayed at NIH in 1990 or returned at a later time the exemption would no longer be available. The exemption provided in this article is not available if the research is not undertaken in the public interest, but for the private gain of a specific person or persons.
This article is excepted from the “saving clause” of paragraph 2 of the Protocol, so its benefits are available to persons who otherwise qualify even if they become U.S. residents.
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税务居民 (Resident Alien, RA) 仍可享受该免税条款：
Protocal 1, Paragraph 2
Notwithstanding any provision of the Agreement, the United States may tax its citizens. Except as provided in paragraph 2 of Article 8, paragraph 2 of Article 17, and Articles 18, 19, 20, 22, 23, 24 and 26 of this Agreement, the United States may tax its residents (as determined under Article 4).
F-1转J-1身份不影响免税待遇 #
根据IRS发布的补充内容 Competent authority arrangement中的：
我们可以看到如下表述：
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三年期限从主要目的转为教学/研究之日起算起。因此，作为F-1学生的时间并不计入：
It is understood that the three-year exemption period begins to run from the first day the individual enters the first-mentioned Contracting State (hereinafter referred to as the “host 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 (the “entry date”). It is agreed that if an individual to whom Article 19 applies is present in the host state for the primary purpose of teaching, giving lectures, or conducting research for more than three years following the entry date, then the host state may begin to tax the individual’s remuneration for teaching, giving lectures or conducting research starting with the first day of the fourth year. Such an individual’s remuneration for the first three years will not lose its host state exemption.
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身份转换后，免税期限可以开始/继续累计：
It is further agreed that the three-year exemption period is suspended when an individual to whom Article 19 applies discontinues teaching, giving lectures or conducting research and departs the host state. Provided that the individual is, or immediately before returning to the host state was, a resident of the other Contracting State, the three-year exemption period resumes when the individual returns to the host 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.
如何在Form 8833中申报免税 #
使用IRS官网提供的 8833表格，并在第6栏注明：
I, the taxpayer, am a citizen of the People’s Republic of China. I am filing Form 1040 for 2022 as a RESIDENT ALIEN. I am present in the United States on a J-1 visa for the primary purpose of teaching/conducting research at [INSTITUTION NAME].
As per Article 19 of the US-China Tax Treaty and the Competent Authority Agreement, I am entitled to full tax exemption on all my teaching and research remuneration. I am within my three-year exemption period which began on [START DATE]. Therefore, I am claiming complete exemption from U.S. tax on all my teaching and research income for the tax year [TAX YEAR].
TOTAL EXEMPTION: Full exemption on all teaching and research remuneration.