2. they filed correct form using presence rule.

来源: 于 2012-02-18 00:08:43 [博客] [旧帖] [给我悄悄话] 本文已被阅读：次

If there is no treaty benefit between China and USA, who will file 1040-NR? 1040-NR usually gives you 0% tax rate. But for some foreigners, 1040 gives money back.