Tks, STP. The problem is that

for the tax year of 2003, since he didn't have much income(less than $3000) and I was on H-1B visa. So we filed jointly and elected to be RA to claim the standard deduction so we can save more tax. Therefore, for the year of 2004, he couldn't go back to claim the $5000 tax treaty exemption. Am I right?

For the year of 2004, the Presidential Scholarship he received was $8000. My main concern is that is the $8000 tax free?

Thank you very much.

(Sorry, I can't type Chinese at work)