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[F1/F2报税] Open Discussion 2: 留学美国五年以上还能不能用Treaty?

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小学生

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发表于 2015-2-4 21:54:47 | 显示全部楼层
ARTICLE 20
(Students and Trainees)
A student, business apprentice or trainee who is, or was immediately before visiting a Contracting State, a
resident of the other Contracting State and who is present in the first- mentioned Contracting State solely for the
purpose of his education, training or obtaining special technical experience shall be exempt from tax in that
Contracting State with respect to:
(a) payments received from abroad for the purpose of his maintenance, education, study, research
or training;
(b) grants or awards from a government, scientific, educational or other tax-exempt organization;
and
(c) income from personal services performed in that Contracting State in an amount not in excess
of 5,000 United States dollars or its equivalent in Chinese yuan for any taxable year.
The benefits provided under this Article shall extend only for such period of time as is reasonably
necessary to complete the education or training

看到最后红色的training,应该OPT期间也能claim treaty了。那如果夫妻一人H1,一人OPT,应该能file married jointly拿standard deduction同时,还能再claim treaty。有不同意见吗?

点评

是的,saving clause。  发表于 2015-2-5 10:35
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