Hi,
I am a china citizen. But I got the US H1B visa stamp from non-tax treaty country-singapore because I work there. Am I under tax exemption because of china citizenship? or not becuase my visa stamp is from singapore?
thanks

AtlantaTaxExpert

Your tax exemption is based on your citizenship status, not from where you traveled.

nmicaowp

Thanks, Atlanta Tax Expert.
I ask this question because my friend (china passport) got his H1B visa from singapore and joined university as postdoc in US. But unfortunately he was taxed although he is indeed china citizen. And I asked the university in Atlanta I am going to join the same question, they said:The tax treaty is based on the country of residence prior to your entry into the US....."Singapore". So may I know that do you have any publications that I can refer to regarding this issue? or your answer is based on which publications?
greatly appreciate your help.

AtlantaTaxExpert

Try IRS Pub 901.

nmicaowp

Hi, Atlanta Tax Expert:
Hope you won't be tired to continue my topic. Publication 901 page 15 says: "researchers who are residents of China is generally exempt from US tax for ....". And technical explaination of US-China tax treaty page 4 article 4 says: "the definition of residence begins with a person's liability to tax under domestic law and citizenship is not one of the criteria." Sorry, I am not going to challenge your expertise. I just want to be clear whether I need to pay tax or not and I definitely hope not. Many thanks.

AtlantaTaxExpert

The citation about citizenship means "U.S. citizenship", not Chinese. It is the basis that allows the U.S. to tax residents of the U.S, not just its citizens.

I still believe that his Chinese citizenship should take precedence over the fact he got the visa from Singapore. However, that is a technical question which may be better presented to someone with a lot more experience in this field than me. For this reason, I suggest you post your question on the forum at www.thetaxguy.com.

The forum moderator, Dr. Gary Carter, is a CPA who possesses a doctorate in taxation who specializes in taxes for international student and foreign guests to the U.S. He has been most helpful in the past, and is probably the best person to ask about your situation.

nmicaowp

Thanks.

I did that and thetaxguy said:Tax treaties are based on where you were residing immediately before coming to the US. If you were living/working in Singapore, the China treaty does not apply..

This is just for your reference. I guess I have to pay tax.

Lastly, sincerely thanks for all your prompt replies.

AtlantaTaxExpert

A day does not go by when I don't learn something.