I was F1 (OPT) and then H1B in the last year. I have stayed in the US as F1 for 8 years.

I use 1040 to file the tax.

(1) Can I claim both $5000 treaty and the standard deduction in 1040?

(2) I did not claim the $5000 treaty in the past year (I chose to use 1040 and the standard deduction after 2005), can I use the treaty this time?

(3) The amount on my 1042-S is 13,000, not $5000. I do not know what happened. Even if I can claim the treaty, it will be $5000, right?

Thank you for your time and help!

Eric

Yes, you are eligible for the $5,000 China treaty exemption. You will file Form 1040 and claim the exemption as a NEGATIVE number on Line #21. Further, you can continue to claim the $5,000 treaty exemption for the duration of your stay in the U.S. as long as you do not get a green card.

Up to about a month ago, I would have agreed with Mukata by not posting any comments.

However, while you can In my opinion claim the $5,000 treaty exemption in the year (2008) you converted to H-1B, you CANNOT claim the exemption in subsequent years, because you are NO LONGER a student under a F-1 visa.