angelasjy
Mar 12, 2016, 10:00 PM
Hi,
I was on OPT earlier this year and change to H1b after Oct. Can I still use the US-CHINA treaty for my tax return?
AtlantaTaxExpert
Mar 12, 2016, 10:24 PM
Yes.
If you are single, you will still file Forms 1040NR-EZ and 8843 ONE LAST TIME, as you have not yet met the Substantial Presence Test, and you can claim the $5,000 China treaty exemption on that form.
If you are married, you can file jointly and claim the exemption as a NEGATIVE number on Line #21 of Form 1040, but the return will have to be mailed, because Form 8833 must be added to explain the treaty exemption.
In either case, 2015 will be the LAST year you can claim the $5,000 treaty exemption.
If you need professional help filing, please email me at the email address in my profile.