[heyxueli]

Hi,

This is my 6th year in the United States under F1 visa. Under the substantial presence test, I am a “resident alien for tax purpose”, which means I will be filing 1040, instead of 1040NR. However, since I have been (and still am) under an F1 visa, I am allowed a $5000 exemption under article 20(c) in the China-US Tax
Treaty. I have two W2s from year 2011, one from TX and this $5000
Exemption had already be deducted (and I received a form 1042S). The
Other W2 is from California, from which $5000 exemption was not
Deducted. I did not receive any fellowship in the year 2011.

My questions are (assuming that I am eligible to file form 1040):

1.Since a $5000 deduction had already been deducted once (in Texas
W2), is it true that I do not need to deduct another $5000 from the
California W2, because one is only eligible for ONE exemption under
Article 20(c)?

2.Do I also need to file form 8843 (because an exemption was used
Claimed) and (or) form 8833 because I need to disclose my exemption?
And to my understanding, these are to be mailed with form 1042S?

3.Am I eligible for the standard deduction ($3700) and standard
Exemption ($5800) as a resident alien for tax purpose, even if I am
Also claiming $5000 under treaty exemption?

4.Can I file electronically?

[newacct]

1. California doesn't even allow the treaty deduction. So you're lucky you could use it on Texas.

2. No, 8843 has absolutely NOTHING to do with treaties. 8843 is when you exempt time from the Substantial Presence Test, such as your first 5 years as F1. Since you are no longer exempt from the Substantial Presence Test, you don't fill Form 8843.

Yes, you need to fill Form 8833 for the treaty.

3. Yes, since you are a resident. You got it backwards: the standard deduction is $5800, and the exemption is $3700.

4. Not sure

[AtlantaTaxExpert]

Yes, you CAN file electronically, but you need to mail Form 8833 under Form 8453.