Hi, I'm a graduate student from China who has been in the US as F1 for more than 5 years but less than 6. I was told that I'm considered a "resident" now and should file 1040 instead of 1040NR. Moreover, I should claim my treaty benefit as "other income" in Line 21 in 1040 and should file 8833 for this purpose. I know the treaty article for me (currently research assistant) is 20(b). However, the line 2,4, and 5 in 8833 really confuse me. Could you please explain what is "Internal Revenue Code" provision and what should I put in those lines? Thank you very much!