发信人: kittycat (老狗熊), 信区: TAX
标 题: Re: help: no federal tax return
发信站: The unknown SPACE (Thu Jul 19 11:50:35 2001), 站内信件
"Article 20 of the U.S.-China income tax
treaty allows an exemption from tax for scholarship
income received by a Chinese student temporarily present
in the United States. Under U.S. law, this student will
become a resident alien for tax purposes if his or her stay
in the United States exceeds 5 calendar years. However,
paragraph 2 of the first Protocol to the U.S.-China treaty
(dated April 30, 1984) allows the provisions of Article 20
to continue to apply even after the Chinese student
becomes a resident alien of the United States."
【 在 ugly (家有丑妻) 的大作中提到: 】
: r u sure? It seems there are whole bunch of ph. d students
: who have stayed here for more than 5 year but still file
: NR tax returns.
: 【 在 waiting (让生命去等候) 的大作中提到: 】
: : when did you come to usa?
: : non-resident alien status can be used only for 5 years.
※ 来源:．The unknown SPACE bbs.mit.edu．[FROM: 126.96.36.199]