Tax waivers on J1

[ambar_ban]

Hii, everybody! I'm a physician interested in pursuing my residency in US on a J1 visa. I had heard that the monthly tax cuts are returned together at the end of the year during the first year of training. I wanted to know whether this tax benefit is applicable only in the first year or continues in the next years of training as well? I'd really appreciate if anybody could shed some light on this issue, especially the knowledgeable moderators.
Thanx.....