发信人: snow (吹雪), 信区: TAX
标 题: Form 8833 (OPT-H1B) Example from me
发信站: The unknown SPACE (Fri Apr 11 22:11:07 2003), 站内信件
给OPT－H1B claim treaty 20(c)的兄弟姐妹们作个参照。不过我不能确定全部正确。
Choose "the taxpayer is disclosing a treaty-based return position as required
by section 6114"
Line 1a "People's Republic of China"
Line 2 "IRC61;871(b)"
Line 3 company name and address
Line 4 "N/A"
Line 5 "The taxpayer is a citizen of the People's Republic of China. He/She
entered the USA on xx/xx/xxxx on an F-1 visa (student) and remained his/her
F-1 status continuously until xx/xx/xxxx. His/her status was then changed to
H-1B. He/she met the substantial presence test to be considered a U.S.
resident for tax purpose for the calender year 2002. The taxpayer is filing
the form 1040 for 2002 as a resident alien.
Article 20(c) of the USA-China income tax treaty allows an annual
$5,000 exclusion of student wages from gross income. The article contains
no time limit and a Chinses student who qualifies for it may use the article
for as long as he/she is a bona fide student in valid F-1 status, including
during that period in which he/she is engaged in practical training in valid
F-1 status. Paragraph (2) of 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 treaty's benefits. However, Paragraph (2) of the Protocol also
specifies exceptions to the saving clause, among which is article 20 on
student and trainees. This means that, even though the taxpayer has become a
resident alien under the substantial presence test, he/she may still claim the
benefit of article 20 of the USA-China income tax treaty. The taxpayer has
elected to do this, and is claiming an exclusion from gross income for 2002
of $5,000 as allowed by article 20(c) of the USA-China income tax treaty.
Total exclusion claimed: $5,000."
Hope this helps.
I'll face it with a grin
I'm never giving in
※ 来源:．The unknown SPACE bbs.mit.edu．[FROM: 66.57.]