Hi there.  

Thank for your input.  Here is the screenshot of Article 21 of the Tax Treaty between US-Philippines:

ARTICLE 21
Teachers

(1) Where a resident of one of the Contracting States is invited by the Government of the other
Contracting State, a political subdivision or local authority thereof, or by a university or other
recognized educational institution in that other Contracting State to come to that other
Contracting State for a period not expected to exceed 2 years for the purpose of teaching or
engaging in research, or both, at a university or other recognized educational institution and such
resident comes to that other Contracting State primarily for such purpose, his income from personal
services for teaching or research at such university or educational institution shall be exempt
from tax by that other Contracting State for a period not exceeding 2 years from the date of his
arrival in that other Contracting State.

(2) This article shall not apply to income from research if such research is undertaken not in the
general interest but primarily for the private benefit of a specific person or persons.

It's the first tax return filing of the client as the visa started in August 2019 so the client qualifies for first 2 years of income tax exemption under that treaty.  In the W2, Fed income taxes were withheld.  For J1 visa holder, as I know FICA and Medicare taxes are not deducted.  Are these the only taxes they're exempted from? Or is it including FUI?

I tried to run a trial refund on j1taxrefund.com using the wages and withholding information for the client.  It looks like the refund amount is very close to what I'm seeing in ProConnect as the client refund.  As in my previous post, there was a tax calculated based on the tax table, less withholding, and the client gets a refund.  

Thanks.