英文 : https://www.irs.gov/pub/irs-trty/china.pdf
见十九条 for J-1. 三年内不用在美国交联邦税。
你需要报税然后引用条约:https://www.irs.gov/individuals/international-taxpayers/claiming-tax-treaty-benefits
这个条约仅仅限于美国联邦税。NJ州税你需要问你本地人。Rutgers has a tax guide here
NEW JERSEY STATE TAXES
It is very important to know that the definitions of "resident" and "nonresident" for New Jersey state tax purposes are completely different than they are for federal tax purposes! For NJ tax purposes, nonimmigrant status and federal resident or nonresident tax status do not matter at all.
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Since F-1 and J-1 students and scholars are subject to the same New Jersey state tax laws as anyone else, OISS does not provide additional tax information on New Jersey tax filing. Individuals may obtain information directly from the state tax and instruction forms available at public libraries and online at http://www.state.nj.us/treasury/taxation/index.shtml