F簽證有下麵三種情況,你應該根據它來判斷是否應該獲得免稅權。如果你不需要交稅，也就沒有必要填寫孩子的Child tax credit了。
1. Tax Treaties for students with wages
Maximum Presence - no limit
Amount - $5000
Article # - 20b
Special Restrictions -b and c
(b- if within the time limit, the student may claim tax treaty even if s(he) qualifies as "resident alien" for tax purposes but not applicable for permanent resident or immigrant status. Students from PR China however, may claim the treaty as long as they are primarily enrolled to be a student, even if they become US permanent residents or have immigrant status.
c - if treaty benefits are used as a student, they may not be used immediately following as a teacher/researcher)
2.Tax Treaties for students with scholarships
Maximum Presence - no limit
Amount - no limit
Article # - 20b
Special Restrictions -b
3.Tax Treaties for Scholars and Visiting Researchers
Maximum Presence - 3 years
Amount - no limit
Article # - 19
Special Restrictions -b and e
(e - student & teacher benefits may not be claimed back-to-back without re-establishing home country residency)
1. Tax Treaties for students with wages
Maximum Presence - no limit
Amount - $5000
Article # - 20b
Special Restrictions -b and c
(b- if within the time limit, the student may claim tax treaty even if s(he) qualifies as "resident alien" for tax purposes but not applicable for permanent resident or immigrant status. Students from PR China however, may claim the treaty as long as they are primarily enrolled to be a student, even if they become US permanent residents or have immigrant status.
c - if treaty benefits are used as a student, they may not be used immediately following as a teacher/researcher)
2.Tax Treaties for students with scholarships
Maximum Presence - no limit
Amount - no limit
Article # - 20b
Special Restrictions -b
3.Tax Treaties for Scholars and Visiting Researchers
Maximum Presence - 3 years
Amount - no limit
Article # - 19
Special Restrictions -b and e
(e - student & teacher benefits may not be claimed back-to-back without re-establishing home country residency)
