首先,給大家提個醒,IRS是米國最友善的部門了,有問題,打電話,發email去問,有問必答,態度巨和善。
至於你那具體的問題吧,你去www.irs.gov download publication 519 U.S. Tax Guide for Aliens. Page 51 講 Treaty Income: students, apprenties, Trainees, Teachers, Professors and Researchs who became resident alients.
Some exceptions to the saving clause apply to all resident aliens (for example, under the US-China treaty).......
人還給了個example:
Mr. Yu a citizer of People's republic of china, entered the US as a nonresident alien student on Jan.1,2002. He remained a nonresidnet alien
through 2006 and was able to exclude his scholarship from US tax in those years under Article 20 of the US China treaty. On Jan,1,2007, he became a resient alien because his stay in US exceeded 5 years. Even though Mr. Yu is now residnet alien, the provisions of Article 20 still apply because of the exception to the saving clause in the protocol to US-china treaty dated April 30,1984.
按俺的理解吧,隻要是你是F-1,這5000塊treaty一值有效。
小色,小高同學在嗎?就衝俺瞧那條約這麽長,不給俺置頂,俺跟你急。