回複：急需幫助關於免$5000稅的問題

１　關於Ｆ２－Ｆ１是否有ＴＲＥＡＴＹ的問題﹐我打電話給ＩＲＳ﹐答復是不可以。
除非Ｆ２回國超過一年（ＲＥ－ＥＳＴＡＢＬＩＳＨ　ＲＥＳＩＤＥＮＣＹ　ＩＮ
　ＣＨＩＮＡ）後以Ｆ１回美國﹐才可享受ＴＲＥＡＴＹ。見文如下﹕
An alien resident of PR China who enters the USA on an F-2 visa, and who
subsequently changes nonimmigrant status to F-1 (academic student) shall
not be allowed to claim any exemption from U.S. federal income tax based
on the student article 20 of the USA--China income tax treaty unless such
alien first leaves the USA for a minimum of 365 days to re-establish residency
in China, and then returns to the USA as a student on an F-1, J-1, M-1, Q-1,
or Q-2 visa. A one-day trip to Mexico by the alien will not suffice to re-establish
his residency in China before claiming the benefits of article 20 of the
USA--China income tax treaty. Your decision not to allow the Chinese student
the benefits of article 20 of the USA-China treaty is correct.
我也不知道如何補救以前的錯誤。
２　ＩＲＳ答復Ｆ１　　５年後成為ＲＡ可以同時ＣＬＡＩＭ　ＴＲＥＡＴＹ　和
ＳＴＤ　ＤＥＤＵＣＴＩＯＮ。

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• 回複：回複：急需幫助關於免$5000稅的問題 -mm2004- ♀ (169 bytes) () 04/01/2004 postreply 07:43:39