http://www.irs.gov/publications/p519/ch09.html#en_US_2014_publink1000222734
Example.
Mr. Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2010. He remained a nonresident alien through 2014 and was able to exclude his scholarship from U.S. tax in those years under Article 20 of the U.S.-People's Republic of China income tax treaty. On January 1, 2015, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. Even though Mr. Yu is now a resident alien, the provisions of Article 20 still apply because of the exception to the saving clause in paragraph 2 of the Protocol to the U.S.-People's Republic of China treaty dated April 30, 1984. Mr. Yu should submit Form W-9 and the required statement to the payor.
Paragraph 2 of Protocol provides:
Notwithstanding any provision of the Agreement, the United States may tax its citizens. Except as provided in
paragraph 2 of Article 8, paragraph 2 of Article 17, and Articles 18, 19, 20, 22, 23, 24 and 26 of this Agreement, the United States may tax its residents (as determined under Article 4).
以上段落，第一句是saving clause，第二句话是exception to the saving clause, 包括对article 19的收入，美国也不能用saving clause来征税。由于楼主是claim article 19, 虽然他们已经获得绿卡，他们在美头三年也可以不交美国税。
Example.
Mr. Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2010. He remained a nonresident alien through 2014 and was able to exclude his scholarship from U.S. tax in those years under Article 20 of the U.S.-People's Republic of China income tax treaty. On January 1, 2015, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. Even though Mr. Yu is now a resident alien, the provisions of Article 20 still apply because of the exception to the saving clause in paragraph 2 of the Protocol to the U.S.-People's Republic of China treaty dated April 30, 1984. Mr. Yu should submit Form W-9 and the required statement to the payor.
Paragraph 2 of Protocol provides:
Notwithstanding any provision of the Agreement, the United States may tax its citizens. Except as provided in
paragraph 2 of Article 8, paragraph 2 of Article 17, and Articles 18, 19, 20, 22, 23, 24 and 26 of this Agreement, the United States may tax its residents (as determined under Article 4).
以上段落，第一句是saving clause，第二句话是exception to the saving clause, 包括对article 19的收入，美国也不能用saving clause来征税。由于楼主是claim article 19, 虽然他们已经获得绿卡，他们在美头三年也可以不交美国税。
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