回複：多謝答複！本人無知，再問！再謝！

From third calendar year a J1 holder is treated as RA (publication 519). However, due to treaty benefit, people still use NR. However, for the year your treaty benefit ends, you need to use 1040. However treaty benefit for the partial year is still valid. Your situation is similar to radiology, you can use 1040 and 8833 to claim treaty benefit for last January.

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• 太謝謝你了！ -山貓- ♂ (105 bytes) () 03/03/2006 postreply 10:44:41