发信人: xiaogg (yy), 信区: TAX
标 题: Professional Ref. on treaty benefit of some F2/H4 to F1 people
发信站: The unknown SPACE (Tue Apr 2 22:47:44 2002) WWW-POST
I am posting emails that are forwarded to me on the question of treaty benefit
for people who changed status/visa from H4/F2 to F1 without going back to
Please be considerate not to contact these persons for your own questions.
Email of Judy Todd from contact in IRS:
" In general, persons who change immigration status from dependent to
principal are not eligible for tax treaty benefits UNLESS the change to
principal occurs within two months from the original arrival in the
U.S. The IRS maintains that it is the PURPOSE for original arrival in
the U.S. that determines treaty eligibility. Therefore, if someone
changes purposes (goes from dependent to student, for example) they cannot
benefit from tax treaty exemptions.
AND, in the case of an F-2 who has been in the U.S. for a year or so,
passes the TOEFL and goes home for the summer to apply for an F-1 visa and
returns that fall, the IRS still says a resounding no to treaty
benefits. This is because the NRA hasn't been physically residing in the
treaty country for at least a year prior to their arrival as a student in
the U.S. Officially, they're from "no country" for tax purposes, because
they're an NRA in the U.S., but U.S. tax law also has them as a
nonresident in the home country. (There are a few exceptions to this,
but mostly for diplomats who are considered tax residents of their home
country no matter where they live or how long they've been away from home.) "
Judy L. Todd
Nonresident Alien Tax Specialist
University of Missouri-Columbia
Email of Doona Kepley from contact in The Treasury Department:
" Individuals who first enter the U.S. as an F-2 or H-4 are NOT eligible to
claim the tax treaty benefit for students as they did not enter the U.S. for
the purpose of being a student. The Treasury Dept is very specific about China
in particular. "
※ 来源:．The unknown SPACE bbs.mit.edu．[FROM: 126.96.36.199]