there is an example about this in Pub.519

回答: 1 No 2, 1040NR 3, after 5 calender yearsexpection2006-02-15 11:25:20

For the first 5 calender years, F-1 can not claim dependent and must file as NR unless his(her) spouse is holding other visa to qualify for filing 1040. F-1 can still claim $5000 treaty benefit as long as the person entered US with F-1 and never change visa and keep full-time student (China is an exception for this 5 year limit issue). If the person entered US with other visa and changed to F-1, then he(she) can not claim treaty benefit at any time. My friend is informed by human resource to correct this error and return tax back because she changed to F-1 in US. Pub.519 is talking about these questions.

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Expection, please help me answer this question -CM66- 给 CM66 发送悄悄话 (123 bytes) () 02/15/2006 postreply 14:00:15

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