J1 Visa Taxation

Filling up us tax return for a student who worked in us in 2012. Filling in form 1040NR-EZ.

Is all income earned exempt the fact she was on J1 Visa.

Student paid both federal and state income tax. Do I need a diff form to reclaim state tax.

Thanks

J1 visa holders are generally only entitled to the personal exemption which was $3800 in 2012. Income in excess of this is subject to federal income tax.

The state tax may not be recoverable. Depends on the state.

You do need to fill out a separate state tax return

With the federal tax i looked at the instructions and it gave a table where you had to find you gross pay and then it showed the tax that was payable for that figure.

How does the 3800 exemption work. Has it been included in the table. Or do you subtract it from your gross pay and look for that figure, or if you go over 3800 does it apply.