１ 關於Ｆ２－Ｆ１是否有ＴＲＥＡＴＹ的問題﹐我打電話給ＩＲＳ﹐答復是不可以。
除非Ｆ２回國超過一年（ＲＥ－ＥＳＴＡＢＬＩＳＨ ＲＥＳＩＤＥＮＣＹ ＩＮ
ＣＨＩＮＡ）後以Ｆ１回美國﹐才可享受ＴＲＥＡＴＹ。見文如下﹕
An alien resident of PR China who enters the USA on an F-2 visa, and who
subsequently changes nonimmigrant status to F-1 (academic student) shall
not be allowed to claim any exemption from U.S. federal income tax based
on the student article 20 of the USA--China income tax treaty unless such
alien first leaves the USA for a minimum of 365 days to re-establish residency
in China, and then returns to the USA as a student on an F-1, J-1, M-1, Q-1,
or Q-2 visa. A one-day trip to Mexico by the alien will not suffice to re-establish
his residency in China before claiming the benefits of article 20 of the
USA--China income tax treaty. Your decision not to allow the Chinese student
the benefits of article 20 of the USA-China treaty is correct.
我也不知道如何補救以前的錯誤。
２ ＩＲＳ答復Ｆ１ ５年後成為ＲＡ可以同時ＣＬＡＩＭ ＴＲＥＡＴＹ 和
ＳＴＤ ＤＥＤＵＣＴＩＯＮ。
除非Ｆ２回國超過一年（ＲＥ－ＥＳＴＡＢＬＩＳＨ ＲＥＳＩＤＥＮＣＹ ＩＮ
ＣＨＩＮＡ）後以Ｆ１回美國﹐才可享受ＴＲＥＡＴＹ。見文如下﹕
An alien resident of PR China who enters the USA on an F-2 visa, and who
subsequently changes nonimmigrant status to F-1 (academic student) shall
not be allowed to claim any exemption from U.S. federal income tax based
on the student article 20 of the USA--China income tax treaty unless such
alien first leaves the USA for a minimum of 365 days to re-establish residency
in China, and then returns to the USA as a student on an F-1, J-1, M-1, Q-1,
or Q-2 visa. A one-day trip to Mexico by the alien will not suffice to re-establish
his residency in China before claiming the benefits of article 20 of the
USA--China income tax treaty. Your decision not to allow the Chinese student
the benefits of article 20 of the USA-China treaty is correct.
我也不知道如何補救以前的錯誤。
２ ＩＲＳ答復Ｆ１ ５年後成為ＲＡ可以同時ＣＬＡＩＭ ＴＲＥＡＴＹ 和
ＳＴＤ ＤＥＤＵＣＴＩＯＮ。
