发信人: lacido (Student of Three Excellencies), 信区: TAX
标 题: Re: response from IRS about my treatie quest
发信站: The unknown SPACE (Wed Mar 19 10:14:26 2003), 站内信件
【 在 gillyflower (紫) 的大作中提到: 】
: The answer differs from what I learned from this website. Why? How to argue
: with them? What should I say?
: If you elect to file jointly with your husband who is a resident alien
You should reply to the IRS, and include your authorities.
Ariticle 20(c) of the USA-China income tax treaty allows
an annual $5000 exclusion of student wages from gross
income. The article contains no time limit, and a Chinese
student who qualifies for it may use the article for
as long as he is a bona fide student in valid F-1 status. Paragraph(
the 04-30-1984 protocol of the USA-China income tax
treaty contains the "saving clause" of the treaty,
which normally acts to nullify the tax teaty's benefits
once a resident of China has become a resident of the USA.
However, paragraph(2) of the Protocol also specifies
exceptions to the saving clause, among which is article
20 on student and trainees. Therefore, even though
the taxpayer has become a resident alien for tax purposes, he may still
claim the benefit of ariticle 20 of the USA-China income
The Treasury Department Technical Explanation of the USA-China I
ncome Tax Treaty also states that Aiticle 20 of the treaty is excepted from th
e "saving clause" of paragraph 2 of the 1984 Protocol, so its benefits are ava
ilable to persons who otherwise qualify even if they become U.S. residents.
then you are going to be treated for U.S. tax purposes
as a resident
: alien also. Unfortunately tax treaty benefits are not available to
: resident aleins or to persons who elect to be treated as resident aliens for
: U.S. tax purposes. So you will not be able to exclude $5,000 of income
: under the U.S. /China tax treaty if you elect ot file jointly with your
: spouse. See publication 901 under application of treaties for more on
: this subject. If you elect to file jointly with your spouse you should
: attach a statement to your return. See publication 54 under "nonresident
: spouse treated as a resident" for what that statement should contain.
: The publications mentioned here can be had at our web site at
: www.irs.gov or by calling 1-800-tax-form.
: Your Question Was:
: TP is Chinese citizen with F-1 visa, wants to file MFJ with her
: husband, who is a Resident Alien. How does she exclude $5,000.00 of her income
: under treaty with China?
: This answer is based on our understanding of the facts you presented in
: your question. Omission of facts may affect the answer given.
: IRS forms and publications may be accessed on our web site at the
: following address: http://www.irs.gov/forms_pubs/index.html or ordered
: through our toll-free forms line at:
: which is available 24 hours a day, 7 days a week, with 7-10 days
: delivery time.
: Other useful toll-free numbers include:
: 800-829-1040 IRS Tax Help Line for Individuals
: (NEW) 800-829-4933 Business and Specialty Tax Help Line
: (NEW) 800-829-1954 Refund Hotline
: Here's a tip for navigating the IRS web site. Use the "search" button
: at the left side of the web page. Enter key words or phrases for your
: topic in the entry box. It could help you find your answer
※ 来源:．The unknown SPACE bbs.mit.edu．[FROM: 24.195.]