I am a French J1 visa holder postdoctoral fellow at the University of Hawaii.
Every month, I receive a stipend from my institute and I am not entitled to any kind of benefits
(as I would if I'd received a salary from the university).
According to the federal tax
treaty with France (Pub. 901, p. 42):
- Teacher/Professor and Researcher: 2 years without federal taxes.
- Student and apprentice: 5 years without federal taxes.
At first I thought I fall into the first category (Researcher) but the following sentence in the student and apprentice section (Pub. 901, p:21) "An individual
who is a resident of France...who receive a professional training or do research as a recipient of a grant, allowance
'' seems to indicate that I might qualify for that section.
So here is my question: is a monthly stipend received by a postdoctoral fellow considered as a grant/allowance?