R一般用到的税表是1040，1040A或者1040EZ。区别就在于条目由多变少。1040EZ是最简单的。自己应该填哪个表，视情况而定。每个表开头都会告诉你，此表适用于哪类人群，自己对照一下就好了。其他时候，根据情况，会要求附上其它附表什么的，个人情况，就不再列举了。

F1 Resident的treaty问题：

f1来美大于5年可以享受R的待遇，按照R报税，这基本上是众人皆知的了，注意，此处的“年”指的是calendar year。如果对此还表示有疑问的话，请去irs.gov上搜索pub 519通读一遍.

报税的时候，一般来讲，如果收到了1042S，说明学校已经帮你扣除了$5000的treaty，不需要自己再单独claim了。如果没有的话，W2的数目照填，然后在other income处填-5000.再附上8833表一张。填法可以参照下贴：

中美之间5000的treaty是适用于5年之后按照resident报税的f1的，pub519里有明确地说明。填表的时候填1040，在第21项里写-5000，注明treaty exempt, see form 8833。然后附上一张8833表。

8833表的填法很简单，上边写你的姓名住址社会安全号。然后在“The taxpayer is disclosing a treaty-based return position as required by section 6114”后边打钩。

第一项，写：a. China, P.R.

                     b. 20(c), paragraph 2, 04-30-84 protocol

第二项，写：IRC61; 871(b)

第三、四项，空着不填

第五项很麻烦，我找了几个样本，然后和meggiejin给出的范文综合了一下，写成了这么一段，大家把这段话照抄上去，反正有的是地方。

1. I am a citizen of China, PR. I entered the US in July 2001 as a student on F-1 visa. I maintained the F-1 status since

 then. I am present in the US for the purpose of studying at XXX University.

2. I am still a citizen of China, PR and am not a US citizen. I have not been lawfully accorded the privilege of residing

permanently in the United States as an immigrant, either. I have become a resident alien for tax purposes starting

2006 under the substantial presence test of IRC 7701(b), because my stay in the US exceeds five years.

3. Article 20(c) of the USA-China income tax treaty allows an annual $5000 exemption of student wages from gross

   income for personal services.

4. Paragraph(2) of the 04-30-1984 protocol of the USA-China income tax treaty contains the "saving clause" of the

    treaty, which normally acts to nullify the tax teaty's benefits once a resident of China has become a resident of

    the USA. However, paragraph(2) of the Protocol also specifies exceptions to the saving clause, among which is

  article 20 on student and trainees. This means that, even though I have become a resident alien under the

    substantial presence test of IRC 7701(b), I may still claim the benefit of ariticle 20 of the USA-China income tax

    treaty.

5. I have elected to do this, and am claiming an exclusion from gross income for 2006 of $5000 in student wages

    as allowed by article 20(c) of the USA-China income tax treaty.

特殊情况如下:

如果你收到了1042S表（scholarship or fellowship），按照中美间的treaty，这部分在5年以后也是可以免税的。在这种情况下，1040表中的第21项写上

 -（5000+1042S注明的金额），8833表中作如下修改：

第一项b，改写为: 20(b),20(c), paragraph 2, 04-30-84 protocol

第五项最后加上这么一段话：

6. I am also claiming an exclusion from gross income of $XXX for my income from a scholarship as allowed by

article 20(b) of the USA-China tax treaty.

TOTAL EXCLUTION CLAIMED:  $XXXX

[此贴子已经被作者于2009-4-5 17:58:10编辑过]

关于OPT—>H1能否用treaty的问题：

http://www.huaren.us/dispbbs.asp?boardid=336&Id=276689

只要你在F1的时候有收入就可以用，数额是the smaller of $5000 or your income as F1 student. 例如你有$8000RA， 你就可以减 $5000， 如果只有$4000，就减$4000

Q1：2000年 F1 来美， 2008年用 resident报的税。

2008年 5月2号直接从F1 变成H1(没用OPT)， 目前还是H1。请问能否享受 $5000   treaty?

A：You are a dual status alien. You can check this
http://www.irs.gov/businesses/small/international/article/0,,id=96431,00.html

Q2：请教一下 ，我们去年刚拿了绿卡，那今年我要们填１０４０表和 ８８３３吗 ？谢谢.

A：yes.

在读期间转为resident alien for tax purpose
也可以继续享受tax treaty。

[此贴子已经被作者于2009-3-28 0:40:34编辑过]

I found the info for resident alien claming treaty

http://www.irs.gov/businesses/small/international/article/0,,id=106254,00.html

Example: Article 20 of the U.S.-China income tax treaty allows an exemption from tax for scholarship income received by a Chinese student temporarily present in the United States. Under the Internal Revenue Code, a student may become a resident alien for tax purposes if his or her stay in the United States exceeds 5 calendar years. However, the treaty allows the provisions of Article 20 to continue to apply even after the Chinese student becomes a resident alien of the United States.

[此贴子已经被作者于2009-3-8 22:39:52编辑过]

Q3：What if I was a postdoc when I was opt? Does it count as "fellowship"?

A：Postdoc in non-profit research University can not use $5000 tax treaty, however, you are qualified for another treaty which is similar as J1--3 year income tax free (i dont remember the article exactly, 20 or 19, you can go check). My LG has used this and we file our tax return using H&R Block accountant. He said this is applicable for our situation.

Also for $5000 tax treaty for student. Chinese student is kind of special since this treaty do not have a closure, which means we can use this as long as we are students with fellowship/assistantship. But after 5 years, we need to claim this money back during tax return. ( this is the first thing I learned from tax seminar of my University)

[此贴子已经被作者于2009-3-8 22:49:08编辑过]

Q4：2008年半年F1学生，半年绿卡pending的AOS 身份。学校工资的5000刀，根据treaty没有扣税，已经给了我1042S和W-2 form了。W-2上的工资是去年减去5000刀的部分。 这样的情况，我不能享受5000刀的免税了吧？ 我是告诉学校给我改W-2呢，还是打电话去问IRS呢？ AOS 的这个身份比较tricky，学校的糊涂虫会计肯定不清楚。

A：如果你没有开始使用ead,那么你现在的状态还是按照f1走。就还有treaty

实际上，我就是为了aos状态享受treaty，特意没有用ead作ra,而是延期i20.

[此贴子已经被作者于2009-3-8 22:49:47编辑过]

Q5： 请问一个关于 treaty 5000元的问题， 看了前面的信息， 这5000应 填在 1040表的 other income 里 -5000。

可是我用turbo tax 的 online free edtion, 不知道应该往哪填呀？

A：绝大多数软件都不包括treaty。我以前用turbo tax的时候是直接把w2里的收入减5000，算好的表打出来，再加一张手填的表专门说明treaty，邮寄出去的

[此贴子已经被作者于2009-3-8 23:33:33编辑过]

Q6：F1-OPT去工作的，那5000块是不是就不能deduct了？怎么看到好多姐妹说可以？有official的条例吗？谢谢

A：http://www.irs.gov/pub/irs-trty/china.pdf
page 13, article20 (c)，这是treaty原文。

这里有详细的解释：
http://www.irs.gov/pub/irs-trty/chintech.pdf
其中有提到training的收入也是可以deduct这5000的。还有提到即使变成resident了只要是F1身份，仍然适用这个treaty。

[此贴子已经被作者于2009-3-9 0:41:27编辑过]

Q7:我家LD今年是F-1第6年，我现在是F-2，宝宝07年出生。 去年保税的时候，学校说要报single。今年LD就是resident了， 想请问是不是还是填single 还是可以claiming head of household?

A:如果你老公是F-1,还有宝宝的话，貌似不file jointly比较合算。

因为F-1的收入不会太高，减去5000treaty, 减去你老公和宝宝的3500*2 exemption,减去standardized deduction, 你的那份3500exemption应该省不了多少税。如果你file jointly的话，因为你没有SSN,你老公和宝宝的tax rebate 600+300就拿不到了。 

A2：先拿到recovery rebate，再改为file jointly， 那个rebate不用退，irs网上说的。真够狡猾的。

[此贴子已经被作者于2009-3-9 10:34:48编辑过]