Hi,

I am now in F1 visa. I received W2 from company A, amount for $2000, and received 1099 misc from company B, on which $6000 in box 7. I have following question:
1. Am I qualify the $5000 treaty (between China& USA ) for the sum of income from w2 and 1099 misc ($8000 total)? Or this $5000 treaty only apply for W2($2000)?

2.If the $5000 treaty can be used for both W2 and 1099 misc, how to fill 1040 NR and schedule C (I guess I should fill these two form plus Form 8843)
For more details of 1040 NR, I think the important parts are line #8, line #13, line #21 and line #22. To claim $5000 treaty, what to fill in these lines?

For more details of schedule C-EZ, what to fill in line #1 gross receipt. How can I reflect $5000 treaty on schedule C-EZ?

3.Can I also use $4000 Personal tax exception? If so, how to show this claim on the form.

Any helps? I've checked tons of website for my case and cannot find the answer. I am so appreciate for any answer.

Thanks,
Best Regards!

BOTTOM LINE UP FRONT: You owe ZERO taxes on your federal tax return.

The combination of the China Treaty exemption under article 19 ($5,000) and your $4,000 personal exemption exceed the W-2 and Form 1099-MISC income.

You CAN apply the treaty exemption against the Form 1099-MISC income, provided the Form 1099-MISC income was earned as part of work associated with your studies under the F-1 visa.

If you need professional help doing this, you can email me at the email address in my profile.

Quote:

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Originally Posted by AtlantaTaxExpert

BOTTOM LINE UP FRONT: You owe ZERO taxes on your federal tax return.

The combination of the China Treaty exemption under article 19 ($5,000) and your $4,000 personal exemption exceed the W-2 and Form 1099-MISC income.

You CAN apply the treaty exemption against the Form 1099-MISC income, provided the Form 1099-MISC income was earned as part of work associated with your studies under the F-1 visa.

If you need professional help doing this, you can email me at the email address in my profile.

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Thank you Atlanta Tax Expert!
On form 1040 NR,
1.I firstly put 0 (w2 $2000 - treaty #5000 =-3000<0) on Line #8,
2.then put $3000 on line # 13 (after deduction of w2 from $5000treaty, I still can use $3000 for treaty), or I should put this $3000 on line #21 on form 1040 NR?

3. On schedule C-EZ, should I put $6000 (1099 misc) on line #1, or $3000 on line #1, which is the same as that shown on line #13?

Look forward to hear you back, I am so appreciate your help.

Put $3,000 on Line #1 of Schedule C-EZ, AND $3,000 on Line #13 of Form 1040NR.

Quote:

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Originally Posted by AtlantaTaxExpert

Put $3,000 on Line #1 of Schedule C-EZ, AND $3,000 on Line #13 of Form 1040NR.

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Thanks Atlanta Tax Expert!
That really helps!

Best Regards!

Glad to help!