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Claim U.S./China tax treaty on resident return

The U.S./ China tax treaty does not have a time limitation and an F-1 or J-1 student from China who qualifies for the treaty can use the treaty benefit as long as he/she is a student in good standing, including the period of time the student is engaged in practical/academic training after graduation.

This means that even after a student from China becomes a resident for tax purposes under the substantial presence test, he/she may still claim the U.S./China tax treaty benefit.

The tax treaty allows:

  • $5000 exemption for wages per year: Article 20(c)
  • Unlimited exemption for scholarship per year: Article 20(b)

To claim the tax treaty on a resident return:

  • Line #7:  write in "includes wages exempt by U.S./China tax treaty of $5,000"
  • Line #21: write in "see attached Form 8833" and enter the total dollar amount of the tax treaty exemption you are claiming.