Hi there,

If there are two people who are working under their OPT period, and both have been staying at US for 6 years. They have everything the same except that one is from england, while the other is from china. (for example, both are single, work at the same company, same title, same salary... etc)

In this case, will their Residency Tax Return be the same, even though they have different nationalities.

Thanks in advance!

No, they would NOT be the same.

A quirk in the China-U.S. Tax Treaty allows the Chinese citizen to continue to claim the $5,000 treaty exemption, even though he begins to be treated as a resident alien for tax purposes at the start of the sixth year in country, regardless of his visa status.