6年以上的F1 TREATY和STD DEDUCTION

能不能同时要是个有争议的问题, IRS回答都不同, 下面是说可以的回复, 有类似情况的最好自己和IRS EMAIL联系, 不要用PHONE CALL, 因为CALL没留下任何凭证(在美国说话不如放屁, 屁还有味呢), 怎样处理自己做决定. 个人认为不能同时要有一定道理, 因为TREATY只是对NRA, 能按RA保税的F1又能CLAIM TREATY的实际是按DUAL-STATUS处理的, 一方面按PRESENCE TEST是RA, 另一方面TREATY又必须是NRA. PUB519上说明了一旦NRA变成绿卡马上失去TREATY.

>>>>>The Answer To Your Question Is:
Hello, thank you for your inquiry.

As a resident alien, he is generally entitled to the same credits and deductions as a US citizen. He may claim the standard deduction and his $5,000 income tax treaty benefit.

If you entered the United States as a nonresident alien, but you are now a resident alien for US tax purposes, the treaty exemption will continue to apply if the tax treaty has an exception to the savings clause. The US-China Income Tax Treaty does have this exception.

Since this applies to you, you generally may not need to file a Form 8833, Treaty-Based Return Position Disclosure under Section 6114 or 7701(b), for the income for which treaty benefits are claimed. This is because the income will typically be of a category for which disclosure on a Form 8833 is waved. See Reporting Treaty Benefits Claimed in chapter 9 of Publication 519, US Tax Guide for Aliens, for more detailed information.

In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from US tax under the treaty. However, if the income has been reported as taxable income on a Form W-2, Wage and Tax Statement, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages or salaries). You can only claim the amounts your client earned from January 1, 2003 to September 20, 2003. Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Next to the amount write Exempt income and give the treaty country and treaty article. On Form 1040 subtract this amount from your income and arrive at total income on Form 1040, line 22.

Information can be found in Publication 519, US Tax Guide for Aliens and the US-China Income Tax Treaty.

We hope this information is helpful. Thank you for using our Electronic Tax Law Assistance Service.



IRS forms and publications may be accessed on our web site at the following address: http://www.irs.gov/forms_pubs/index.html or ordered through our toll-free forms line at:
800-829-3676
which is available 24 hours a day, 7 days a week, with 7-10 days delivery time.

Other useful toll-free numbers include:
800-829-1040 IRS Tax Help Line for Individuals
(NEW) 800-829-4933 Business and Specialty Tax Help Line
(NEW) 800-829-1954 Refund Hotline

We are interested in your opinion and providing the best possible service to you. Please take a moment to answer our survey at: http://www.irs.gov/help/page/0,,id=13155,00.html
This answer is based on our understanding of the facts you presented in your question. Omission of facts may affect the answer given.

Here's a tip for navigating the IRS web site. Use the "search" button at the left side of the web page. Enter key words or phrases for your topic in the entry box. It could help you find your answer immediately.


EMPLOYEE ID: 28-27355 Ms. Drach Tel.:English--[phone] Spanish--(800)-829-1040 msg#: 1640250