t****t
发帖数: 115 | 1 来美已经超过5年，按resident alien填表，2011是opt，还能不能claim那5000的
treaty，只考古到给F1在读student的说明，没有看到具体针对opt的情况，有没有irs
的官方link？多谢多谢！ |
M*******e
发帖数: 1633 | |
t****t
发帖数: 115 | 3 谢谢回复，我愚钝。。只看到前人用中文说明的opt，cpt的收入可以算在里面，有没有
irs方面的英文说明或者连接呢？
【在 M*******e 的大作中提到】
: opt可以滴，精华区1
|
M*******e
发帖数: 1633 | |
m*****a
发帖数: 2609 | 5 http://www.irs.gov/pub/irs-pdf/p515.pdf
page 23, first paragraph
"Article 20 of the U.S.-China income tax treaty allows an exemption from tax
for scholarship income received by a Chinese stu-dent temporarily present
in the United States. nder 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 alendar 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."
【在 t****t 的大作中提到】
: 谢谢回复，我愚钝。。只看到前人用中文说明的opt，cpt的收入可以算在里面，有没有
: irs方面的英文说明或者连接呢？
|
t****t
发帖数: 115 | 6 谢谢楼上两位，这段我考古到了，不过只是说了student变成resident alien后的情况
，没有提到opt的情况啊，虽然我明白opt还是F1visa，但是opt确实是工作了，实际上
不是学生的 |
M*******e
发帖数: 1633 | 7 as long as you hold a f1 visa, your legal immigration status is a student
opt, just take it as a post-degree training session, which is an optional
part of your degree seeking program |
