Internal Revenue Service United States Department of the Treasury
Level Basic Advanced Military International

Tax Treaties

Exercises

Check Your Knowledge

Question 2 of 3

Agamvir Singh, a scholar from India, arrived in the U.S. in 2024 on a J-1 immigration status. He had a one-year contract to teach accounting at the local university. His teaching was well received, and he was asked to stay and teach until the fall of 2027. If Agamvir stays to teach through 2027, which years' teaching income will be excludable?

A None
B 2026 and 2027
C 2027
D 2024, 2025, 2026, and 2027