10383 Bunche Hall (10th floor)
J-1 Scholars in the U.S. must follow specific tax rules based on their residency status and income type. For the first two years, they are considered “Non-Resident Aliens” because under IRS rules, they are exempt from the Substantial Presence Test. During this time, they only pay taxes on income earned in the U.S. After two years, they may become “Resident Aliens” under the Substantial Presence Test, and they must pay taxes on all worldwide income.
The U.S.-Korea Tax Treaty prevents double taxation and sets rules. For example, it ensures that a person cannot be classified as a resident or non-resident in both countries at the same time, avoiding overlapping residency status. The treaty also provides tax exemptions for certain income types. Scholars invited to the U.S. for less than two years to teach or do research at universities or educational institutions are exempt from taxes on income from these activities.
Tax filings in the U.S. are due by April 15 each year, and in Korea, by May 31. It’s essential to check your residency status, income type, and tax treaties when preparing tax filings.
*Event is exclusive to CKS Visiting Scholars, graduate/undergraduate students, and faculty