如果按resident填1040並按treaty要求免稅呢（負數+8833）

正常來說treaty不適用於residents，但是84年treaty的protocol 1的第二段如下：
2. Notwithstanding any provision of the Agreement, the United States may tax its citizens. Except as provided in paragraph 2 of Article 8, paragraph 2 of Article 17, and Articles 18, 19, 20, 22, 23, 24 and 26 of this Agreement, the United States may tax its residents (as determined under Article 4).
其中articles 19/20是放在例外裏的。
按道理應該還是可以要求免稅阿


並且IRS的Technical Explanation在articles 19/20裏都提到了：
This article is excepted from the "saving clause" of paragraph 2 of the Protocol, so its
benefits are available to persons who otherwise qualify even if they become U.S. residents.
明確指出即使是resident也可以適用treaty的

treaty原文及解釋的鏈接
http://www.irs.gov/businesses/international/article/0,,id=169483,00.html

所有跟帖： 

• 回複：如果按resident填1040並按treaty要求免稅呢（負數+8833） -gglchust- ♀ (46 bytes) () 03/31/2008 postreply 23:26:46