博士后在美国可以免税三年

    根据1984年中美两国签定的税务条约，在美国大学或科研机构从事教学和科研的中国公民可以享受三年的免税权利，具体的文件和表格可到税务局查询（IRS Publication 901, U.S. Tax Treaties）。在办退税的时候，只要填上IRS publication 901, article 19，就能将预扣的税全退回来了。

    附件：

    AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND THE GOVERNMENT OF THE PEOPLE'S REPUBLIC OF CHINA FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF TAX EVASION WITH RESPECT TO TAXES ON INCOME

    The Government of the United States of America and the Government of the People's Republic of China, Desiring to conclude an Agreement for the avoidance of double taxation and the prevention of tax evasion with respect to taxes on income

    ARTICLE 19
    (Teachers, Professors and Researchers)
    An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State for the primary purpose of teaching, givinglectures or conducting research at a university, college, school or other accredited educational institution or scientific research institution in the first mentioned Contracting State shall be exempt from tax in the first mentioned Contracting State for a period not exceeding three years in the aggregate in respect of remuneration for such teaching, lectures or research.