先生在1998年8月9日以F1身份来美,读PHD，
(中间从PHD 学习转为MASTER并转学)
2003年5月MASTER毕业
2003年5月到2004年5月是F1, OPT身份
2004年5月-2009年5月是F1身份，PHD学位毕业
2009年5月后，F1, OPT
我是1999年一月来美，F2
2000-2003年2月F1,
2003年3月到现在，H1
现在刚开始在一个大学做POST DOC. 刚刚收到他的PAYROLL 部门刚给发了一封信，说是根据他提供的以上他在美国历年的身份和天数记录， 由他们用的WINDSTAR软件算出来的结论是他还以：“Exempt from paying State and Federal Tax on the first $5000 you make this calendar year. You will not be exempt from taxes in 2010. You will have to pay both FICA and Medicare Taxes, since you became a resident alien in 2003…”
其他背景情况是，我是2002年开始工作(OPT)，TAX YEAR 2003年因为LG在OPT期间的收入非常少，我在FILE 2003年的税的时候，就”ELECTED 作为RESIDENT ALIEN”, 这样我们夫妻合报的话，可以省很多税。在以后他读博士的5年间，也从来都是按夫妻合报（按RESIDENT ALIEN）,因为后来我们买了房，用ITEMIZED DEDUCTION 也可以省税, 这五年间（我的工资和先生读PHD期间做RA的工资收入从来都是按RESIDENT ALIEN，合报。 这五年里也从来都没有用过5000美元的中美TREATY.
所以想请教这里的大侠的是：
1. 象我们这种情况的，我先生作为一个RESIDENT ALIEN，在他OPT期间的收入，还可以享受着5000美元的中美treaty EXEMPTION 么？
2. 如果他CLAIM这5000美元的EXEMPTION，还可以和我用普通的1040合报么，即 claiming personal exemptions,在减去ITEMIZED DEDUCTION等么？
3.这过去五年间，我们的保税方法正确么？ （即两人用1040表，按RESIDENT ALIEN,没有用过5000美元的TREATY EXEMPTION)
谢谢大家！
下面是刚从IRS网站上COPY的：（只是不知怎样理解才算正确）
U.S. Citizens and Resident Aliens Abroad - Nonresident Alien Spouse
Election to File Joint Return
If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U.S. resident. This includes situations in which one of you is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other is a nonresident alien at the end of the year.
If you make this choice, the following two rules apply:
* You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect
* You must file a joint income tax return for the year you make the choice
If you make this choice, you and your spouse are treated as residents for your entire tax year for the purpose of your federal individual income tax return, and for the purpose of withholding U.S. federal income tax from your wages. However for the purpose of Chapter 3 withholding you may still be treated as a nonresident alien. Refer to Withholding of Tax on Nonresident Aliens and Foreign Corporations (Chapter 3 of the IRC) in Tax Withholding Types. In addition, you may still be treated as a nonresident alien for the purpose of withholding Social Security and Medicare tax. Refer to Aliens Employed in the U.S. – Social Security Taxes.
Generally, neither you nor your spouse can claim tax treaty benefits as a resident of a foreign country for a tax year for which the choice is in effect and you are both taxed on worldwide income. However, the exception to the saving clause of a particular tax treaty might allow a resident alien to claim a tax treaty benefit on certain specified income. You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years.
