回复：you can file 1040 and still covered by the treaty

Why do you use 1040 NR? you can use 1040 even if you're covered by the treaty. If you've lived in the US for >183 days in a calendar year, you're considered as a resident for tax purpose, but you can still pay no tax as long as you're covered by the treaty.

Another tax benefit if you file 1040 is you can claim child tax credit (if you have at least one child and income under certain threshold).

You can use three forms
1040,
8833:Treaty based return position
8812:additonal child tax credit.

1040: on the top of the form, write " treaty-based return position"
on item 7: filled "wages"
on item 21: filled "(wages)", write"us-china tax treaty"
therefore, total taxable wages = 0

A friend of my did it for the past three years.

所有跟帖： 

• 明白了。还有一个小小疑惑： -G09- ♀ (354 bytes) () 02/15/2007 postreply 08:54:34

• 已经免税了就不能再减CTC, 0-??=0. 州税不随TREATY. -stp- ♂ (0 bytes) () 02/15/2007 postreply 09:40:25

• Not true - 已经免税了就不能再减CTC, 0-??=0. 州税不随TREATY. -CPA98- ♀ (497 bytes) () 02/15/2007 postreply 09:52:18

• CTC和ACTC是两码事, CTC只尖你应报的税, ACTC -stp- ♂ (123 bytes) () 02/15/2007 postreply 10:53:15

• 回复：CTC和ACTC是两码事, CTC只尖你应报的税, ACTC -CPA98- ♀ (346 bytes) () 02/15/2007 postreply 11:27:31

• 州税不随TREATY那随什么？怎么可以知道 -G09- ♀ (70 bytes) () 02/15/2007 postreply 15:13:39

• 州税写你的实际工资. -stp- ♂ (0 bytes) () 02/15/2007 postreply 22:00:40

• 回复：明白了。还有一个小小疑惑： -CPA98- ♀ (667 bytes) () 02/15/2007 postreply 09:45:42

• 免税身份是没有CTC的, 你说的可能是ACTC-- -stp- ♂ (153 bytes) () 02/15/2007 postreply 10:49:06

• 回复：回复：you can file 1040 and still covered by the treaty -rosebeatles- ♀ (117 bytes) () 02/16/2007 postreply 06:55:11