回複：you can file 1040 and still covered by the treaty

Why do you use 1040 NR? you can use 1040 even if you're covered by the treaty. If you've lived in the US for >183 days in a calendar year, you're considered as a resident for tax purpose, but you can still pay no tax as long as you're covered by the treaty.

Another tax benefit if you file 1040 is you can claim child tax credit (if you have at least one child and income under certain threshold).

You can use three forms
1040,
8833:Treaty based return position
8812:additonal child tax credit.

1040: on the top of the form, write " treaty-based return position"
on item 7: filled "wages"
on item 21: filled "(wages)", write"us-china tax treaty"
therefore, total taxable wages = 0

A friend of my did it for the past three years.

所有跟帖： 

• 明白了。還有一個小小疑惑： -G09- ♀ (354 bytes) () 02/15/2007 postreply 08:54:34

• 已經免稅了就不能再減CTC, 0-??=0. 州稅不隨TREATY. -stp- ♂ (0 bytes) () 02/15/2007 postreply 09:40:25

• Not true - 已經免稅了就不能再減CTC, 0-??=0. 州稅不隨TREATY. -CPA98- ♀ (497 bytes) () 02/15/2007 postreply 09:52:18

• CTC和ACTC是兩碼事, CTC隻尖你應報的稅, ACTC -stp- ♂ (123 bytes) () 02/15/2007 postreply 10:53:15

• 回複：CTC和ACTC是兩碼事, CTC隻尖你應報的稅, ACTC -CPA98- ♀ (346 bytes) () 02/15/2007 postreply 11:27:31

• 州稅不隨TREATY那隨什麽？怎麽可以知道 -G09- ♀ (70 bytes) () 02/15/2007 postreply 15:13:39

• 州稅寫你的實際工資. -stp- ♂ (0 bytes) () 02/15/2007 postreply 22:00:40

• 回複：明白了。還有一個小小疑惑： -CPA98- ♀ (667 bytes) () 02/15/2007 postreply 09:45:42

• 免稅身份是沒有CTC的, 你說的可能是ACTC-- -stp- ♂ (153 bytes) () 02/15/2007 postreply 10:49:06

• 回複：回複：you can file 1040 and still covered by the treaty -rosebeatles- ♀ (117 bytes) () 02/16/2007 postreply 06:55:11