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  • Mar 15, 2011, 08:22 PM
    marprusz
    US Poland saving clause?
    Hi,

    I entered US in 22nd of March 2010 holding H1B visa as a postdoctoral associate at the university, working as a researcher (Article 17 of the US-Poland Tax Convention). I claimed tax-treaty and gave to my employer W9 and 8233 forms. I am still in US (15th of March 2011). According to US rules I am a resident alien, which can claim tax treaty, because of the "saving clause". Non federal or state taxes were withheld from my wages. I paid only OASDI and Medicare. Now, I received from employer W2 form (only boxes 3 and 5 contain Social and Medicare wages and boxes 4 and 6 contain withheld Social and Medicare taxes) and 1042-S form in which is box 1 (income code - 18 - compensation for teaching; box 5 - tax rate 00.00 and box 6 - exemption code 04 - exempt under treaty). The 1042-S copy A form was sent to IRS from my employer. I didn't have any other wages, only from one employer - university.

    The question is: should I (or it's recommended to me) fill any 1040 form and attach W2 and 1042-S to this? Should I also attach a 8833 form in which explain my tax treaty exemption?

    I appreciate any information. Thank you.

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