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    greperi's Avatar
    greperi Posts: 2, Reputation: 1
    New Member

    Apr 12, 2005, 07:23 PM
    F1 student Tax problem

    I am preparing Form 1040NR-EZ as F1 student for 2004. I am a citizen of People's Republic of China and I did not receive Form 1042S Form. I DONOT have Teaching or Research Assitantship or Fellowship or Scholarship.
    My position is just a wage payroll position as programmer on campus(in a department).

    My question is whether my partial income($5000) is exempt from tax under the terms of U.S.- China Tax Treaty. According to Article 20 from the U.S. - People's Republic of China Income Tax Convention.

    Thanks for any answers!


    The following paragraph is from the U.S. - People's Republic of China Income Tax Convention, which is published on

    ARTICLE 20
    (Students and Trainees)

    A student, business apprentice or trainee who is, or was immediately before visiting a Contracting State, a
    Resident of the other Contracting State and who is present in the first- mentioned Contracting State solely for the purpose of his education, training or obtaining special technical experience shall be exempt from tax in that Contracting State with respect to:

    (a) payments received from abroad for the purpose of his maintenance, education, study, research
    Or training;

    (b) grants or awards from a government, scientific, educational or other tax-exempt organization;

    (c) income from personal services performed in that Contracting State in an amount not in excess
    Of 5,000 United States dollars or its equivalent in Chinese yuan for any taxable year.

    The benefits provided under this Article shall extend only for such period as is reasonably necessary to complete the education or training.
    AtlantaTaxExpert's Avatar
    AtlantaTaxExpert Posts: 21,752, Reputation: 846
    Senior Tax Expert

    Apr 13, 2005, 08:50 AM

    I assume that, due to your F-1 status, your position is some type of trainee position. If so, then the $5,000 exemption called for by the U.S.-China Tax Treaty applies.

    File Form 1040NR-EZ. Enter your wages as reported on Form W-2, Box 1 on Line 3 of the Form 1040NR-EZ minus the $5,000 exemption. Be sure to cite this exemption on Question J of Page 2 of Form 1040NR-EZ.
    greperi's Avatar
    greperi Posts: 2, Reputation: 1
    New Member

    Apr 13, 2005, 01:33 PM
    Thanks for your help. It is really solve my problem.
    AtlantaTaxExpert's Avatar
    AtlantaTaxExpert Posts: 21,752, Reputation: 846
    Senior Tax Expert

    Apr 14, 2005, 07:14 AM
    Glad to help!

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