Hi,
I am preparing Form 1040NR-EZ as F1 student for 2004. I am a citizen of People's Republic of China and I didnot receive Form 1042S Form. I DONOT have Teaching or Research Assitantship or Fellowship or Scholarship.
My position is just a wage payroll position as programmer on campus(in a department).
My question is whether my partial income($5000) is exempt from tax under the terms of U.S.- China Tax Treaty. According to Article 20 from the U.S. - People's Republic of China Income Tax Convention.
Thanks for any answers!
Peri
The following paragraph is from the U.S. - People's Republic of China Income Tax Convention, which is published on
www.irs.gov.
ARTICLE 20
(Students and Trainees)
A student, business apprentice or trainee who is, or was immediately before visiting a Contracting State, a
resident of the other Contracting State and who is present in the first- mentioned Contracting State solely for the purpose of his education, training or obtaining special technical experience shall be exempt from tax in that Contracting State with respect to:
(a) payments received from abroad for the purpose of his maintenance, education, study, research
or training;
(b) grants or awards from a government, scientific, educational or other tax-exempt organization;
and
(c) income from personal services performed in that Contracting State in an amount not in excess
of 5,000 United States dollars or its equivalent in Chinese yuan for any taxable year.
The benefits provided under this Article shall extend only for such period of time as is reasonably necessary to complete the education or training.
Linear Mode
