这是指直接以H1来美的，或者从J1转来的（比如J1两年，那么H1一年，总共三年的收入应该是免税的），我们的大学就是这样执行的，payroll直接给扣除免税的收入，填在W2表上。我的同事就是J1两年多，转为H1后的当年，payroll把他H1收入的三年以内那部分的收入扣除后的数字写在W2表上的。
有人说H1不能免税，我想这不对吧？我的同学在别的几个州的大学也都是这么办的，填了表后根本就不扣税，扣了的也退回给本人或让本人报税时要回，难道这些地方的大学都错了？那么下面的treaty又如何理解呢？（我反正没拿过H1，我的J1用了整整满三年半，但只是给用H1来美的朋友们提个醒，至少，值得去try一下）
手上有份tax treaty的copy，掉了几页，不知是不是Pub.901的第13页，上面写着：
China, People's Republic of
An individual who is a resident of the People's Republic of China and who is temporarily in the United States primarily to teach, lecture, or conduct research at a university or other accredited educational institution or scientific research institution is exempt from U.S. income tax on income for the teaching, lecturing, or research for a total of not more than 3 years.
This exemption does not apply to income from research carried on mainly for the private benefit of any person rather than in the public interest.