Nonresident Alien Who Becomes a Resident Alien
Generally, only a nonresident alien individual may use the terms of a tax treaty to reduce or eliminate U.S. tax on income from a scholarship or fellowship grant. A student (including a trainee or business apprentice) or researcher who has become a resident alien for U.S. tax purposes may be able to claim benefits under a tax treaty that apply to reduce or eliminate U.S. tax on scholarship or fellowship grant income. Most treaties contain a provision known as a "saving clause." Exceptions specified in the saving clause may permit an exemption from tax to continue for scholarship or fellowship grant income even after the recipient has otherwise become a U.S. resident alien for tax purposes. In this situation, the individual must give the withholding agent a Form W-9 (PDF) to claim his treaty exemption and an attachment that includes all the following information:
1. The individual's name
2. The individual's U.S. Taxpayer Identification Number (TIN)
3. A statement that the individual is a resident alien under
1. The green card test
2. The substantial presence test, or
3. The residency article of a tax treaty
4. The tax treaty under which the individual is claiming a benefit
5. The article number of the tax treaty under which the individual is claiming a benefit, and a description of the article
6. A statement that the individual is relying upon an exception to the saving clause of the tax treaty to claim the benefit
Example: Article 20 of the U.S.-China income tax treaty allows an exemption from tax for scholarship income received by a Chinese student temporarily present in the United States. Under the Internal Revenue Code, a student may become a resident alien for tax purposes if his or her stay in the United States exceeds 5 calendar years. However, the treaty allows the provisions of Article 20 to continue to apply even after the Chinese student becomes a resident alien of the United States.
Caution: The student/trainee and teacher/researcher articles of the tax treaties generally contain time limits beyond which a treaty exemption may not be claimed. An alien student/trainee or teacher/researcher who has become a resident alien of the United States should consult the applicable tax treaty article to make sure that the time limit for the treaty benefit has not expired. If the treaty article time limit has expired, the student/trainee or teacher/researcher is not allowed to claim any further tax exemption under the applicable treaty article.
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所以比較困惑。並不是想逃稅，但是如果稅法允許的情況下，本來可以免掉的稅，當然不用交了.錢本來掙的就不多。
（我們從2003-2008都沒CLAIM 這個EXEMPTION).
謝謝樓上的回複。
若有稅務方麵的專家的話，請幫助！謝謝！
