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.

是不是只要在学校做postdoc前三年就符合免税协定呢？和签证类型有关系吗？我看上面也没说一定要是J签证才行H签证不行。如果可以的话，到时候还要填一张8833表是吗？