this is a tricky issue

來源: opt_tax 2004-02-27 11:55:49 [] [舊帖] [給我悄悄話] 本文已被閱讀: 次 (1164 bytes)
回答: STP: question on your comment276062004-02-27 08:36:16
bueberry:
after five years, F-1 students become a resident aliens for tax purpose. The question here is the "double dip" of std deduction and treaty.

I still have some doubt about it.
If you read the entire pub 901, pub 519, the actual treaty between us and china signed in april 1983 by Reagan and Zhao Zhiyao, its technical explaination document, you would find:

1. the actually treaty has a savig clause that says one an F-1 becomes a RA for tax purpose, the treaty no long applies.

2. in the the techincal explanation, there is an exception that excepts the above saving clause.

So, I am sure you can claim treaty even after 5 years by using 1040 and 8833.

3. no where you can find anything about you can not use std deduction if you claim treaty. the only place that says that is the UTexas int'l office web site - which I think is not official and you can cast doubt on it.

But as stp said, if you are applying gc and don't want to get into possible trouble, in such case you may want to just err on the conservative side. Of course it would be great if you can call IRS and get their authoritative answer.
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