先生在1998年8月9日以F1身份來美,讀PHD，
(中間從PHD 學習轉為MASTER並轉學)
2003年5月MASTER畢業
2003年5月到2004年5月是F1, OPT身份
2004年5月-2009年5月是F1身份，PHD學位畢業
2009年5月後，F1, OPT
我是1999年一月來美，F2
2000-2003年2月F1,
2003年3月到現在，H1
現在剛開始在一個大學做POST DOC. 剛剛收到他的PAYROLL 部門剛給發了一封信，說是根據他提供的以上他在美國曆年的身份和天數記錄， 由他們用的WINDSTAR軟件算出來的結論是他還以：“Exempt from paying State and Federal Tax on the first $5000 you make this calendar year. You will not be exempt from taxes in 2010. You will have to pay both FICA and Medicare Taxes, since you became a resident alien in 2003…”
其他背景情況是，我是2002年開始工作(OPT)，TAX YEAR 2003年因為LG在OPT期間的收入非常少，我在FILE 2003年的稅的時候，就”ELECTED 作為RESIDENT ALIEN”, 這樣我們夫妻合報的話，可以省很多稅。在以後他讀博士的5年間，也從來都是按夫妻合報（按RESIDENT ALIEN）,因為後來我們買了房，用ITEMIZED DEDUCTION 也可以省稅, 這五年間（我的工資和先生讀PHD期間做RA的工資收入從來都是按RESIDENT ALIEN，合報。 這五年裏也從來都沒有用過5000美元的中美TREATY.
所以想請教這裏的大俠的是：
1. 象我們這種情況的，我先生作為一個RESIDENT ALIEN，在他OPT期間的收入，還可以享受著5000美元的中美treaty EXEMPTION 麽？
2. 如果他CLAIM這5000美元的EXEMPTION，還可以和我用普通的1040合報麽，即 claiming personal exemptions,在減去ITEMIZED DEDUCTION等麽？
3.這過去五年間，我們的保稅方法正確麽？ （即兩人用1040表，按RESIDENT ALIEN,沒有用過5000美元的TREATY EXEMPTION)
謝謝大家！
下麵是剛從IRS網站上COPY的：（隻是不知怎樣理解才算正確）
U.S. Citizens and Resident Aliens Abroad - Nonresident Alien Spouse
Election to File Joint Return
If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U.S. resident. This includes situations in which one of you is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other is a nonresident alien at the end of the year.
If you make this choice, the following two rules apply:
* You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect
* You must file a joint income tax return for the year you make the choice
If you make this choice, you and your spouse are treated as residents for your entire tax year for the purpose of your federal individual income tax return, and for the purpose of withholding U.S. federal income tax from your wages. However for the purpose of Chapter 3 withholding you may still be treated as a nonresident alien. Refer to Withholding of Tax on Nonresident Aliens and Foreign Corporations (Chapter 3 of the IRC) in Tax Withholding Types. In addition, you may still be treated as a nonresident alien for the purpose of withholding Social Security and Medicare tax. Refer to Aliens Employed in the U.S. – Social Security Taxes.
Generally, neither you nor your spouse can claim tax treaty benefits as a resident of a foreign country for a tax year for which the choice is in effect and you are both taxed on worldwide income. However, the exception to the saving clause of a particular tax treaty might allow a resident alien to claim a tax treaty benefit on certain specified income. You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years.
