Where to file 1040 with tax treaty exemption?

Hi,

I think you mean you filed 1040NR or 1040NR-EZ right?
The address is:

Department of The Treasury
Internal Revenue Service Center
Austin, TX 73301-0215

For you second question, I don't know. I hope other members have a clue.

Anthony Bu
IRS VITA, SPEC area 3

Luck0bird:
Which form are you filing? Which visa do you have? If you are filing joint return as residents, then you do not get treaty deduction.

Thanks for the reply. I filed 1040. Not 1040NR, 1040NR-EZ

Thanks for your help.

We filed 1040 jointly both with F1 Visa.
What if we filed federal return with tax treaty deduction?
What if we sent the forms to somewhere else, not Austin, TX?


Thank you so much!

On F1 you are nonresident for 5 years; you must file nonresident tax return.
Read: Your U.S. Tax Return: U.S. Tax Filing Requirements for Non-Residents

Thanks for your reply.

My husband have been in US for more than 6 years and we are still holding F1 VISAs, I think we should be able to claim that tax treaty deductions on 1040 jointly as resident aliens.

I appreciate your help regarding this issue.

My concern is the destination of our 1040 form. We sent it to an address indicated on 1040 form. Not the IRS location at Austin, TX. Is there any problem here? What should we do to fix this?

Thanks again!

The China treaty is somewhat different from the rest as it omits the 5 year rule.
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.

I do not see how the taxpayers could claim something over the treaty stipulated amount unless each is claiming the $5,000 exclusion. Interesting twist.
Further, I believe they are still NRA since they are not required to count days under treaty if they have satisfied the "reasonably necessary" test.

Additionally, it is interesting to note that since this article is excluded from the savings clause the Chinese may claim it even if resident by substantial presence. The Tech Expl. States:
This article is excepted from the "saving clause" of paragraph 2 of the Protocol, so its
Benefits are available to persons who otherwise qualify even if they become U.S. Residents.
The question of which form they filed may be considered moot as far as their entitlement to the treaty exemption of $5,000.

Let me clarify here:

$10000=$5000*2, which are tax treaty deductions for my husband and I.

My husband has passed the Substantial Presence Test. He is a resident alien, right?

We can file 1040 with tax treaty deductions as long as we are able to be considered as resident aliens for tax purpose and keep holding F1 VISAs.