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I am a researcher from France and claimed a benefit as a researcher under the treaty on my last visit to the United States. Can I claim a treaty benefit for this visit?

  • Generally, the IRS has a policy allowing a subsequent treaty claim for individuals who reestablish residency and physical presence in the treaty country and who remain absent from the United States for one year (365 days) unless the treaty indicates otherwise. However Article 20 (Teachers and Researchers) of the U.S./France treaty states that “An individual shall be entitled to the benefits of this paragraph only once.”  Therefore No benefit is available for your subsequent visit with one exception. If the second visit begins before 2 years from the date of arrival for the first visit, a benefit can be claimed for the second visit through the end of that 2-year benefit period which began with the date of arrival for the first visit.