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treaty benefit with 1040 jointly

发信人: zaq (aqsw), 信区: TAX
标  题: Positive answer from IRS about H1B & F1 filing 1040 jointly
发信站: The unknown SPACE (Sun Apr  7 03:58:32 2002) WWW-POST

I: 01/01/2001-08/29/2001, F1 & OPT, after 08/30/2001, changed to H-1B
My husband: H-1B from 12/2000

Below is the response from IRS:

Thank you for your inquiry of April 4, 2002. If you changed from F-1 to H-1B
on
August 30, 2001 you would not have met the Substantial Presence Test to become
a
Resident Alien by the end of the tax year, December 31, 2001. However, you are
correct in stating that you can choose to be treated as a Resident Alien on
your
joint tax return with your husband who is a Resident Alien. With regard to the
$5,000.00 exemption for services performed in the United States, you could be
exempt from tax on income earned between   January 1, 2001 and August 29, 2001
under Article 20 (c) of The U.S.   China Tax Treaty. The treaty states, "The
benefits provided under this Article shall extend only for such period of time
as is reasonably necessary to complete the education or training." Your H-1B
Visa status classified you as a teacher or researcher, no longer a student or
trainee. As an H-1B you may qualify for an income tax exemption under a
different treaty article.  Please refer to Publiction 519, U.S. Tax Guide for
Aliens, and The U.S.   China Income Tax Treaty for
further information. In order to qualify as a Resident Alien, you will have to
choose the option of electing the status on the joint return with your
resident
alien husband. You must submit a declaration of your choice with your joint
tax
return.  That procedure is explained fully in Publication 519, Chapter 1. If
you
have further questions, you are welcome to e-mail us again, or, you can call
us
directly at the telephone number listed below. Thank you for using our
internet
service.


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※ 来源:.The unknown SPACE bbs.mit.edu.[FROM: 158.140.2.102]

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