万分感谢各位，可是

俺还是不太确定：(

IRS里查到Publication 901 (4/2001), U.S. Tax
Treaties 是这么说的：

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.

就我对上述文字的理解，无论J1 还是H1，只要teach, lecture, or conduct research at a university or other accredited educational institution or scientific research institution，应该都可享有3年的免税，对不对啊？我是从F1 转成H1-B的，不知道有没有什么不同？

麻烦大家再来讨论讨论。