g*****8
发帖数: 15 | 1 求解
我2013年上半年在加州读书，收到的w2上box 1工资处自动了减掉了前5000，13年下半
年在别州F1 opt博后收到的w2上box 1处工资没有减掉前5000。我的理解是条款说这
5000是按照指定的州算的，不知道我下半年还能免税前5000吗？ 正要用turboxtax输入
第二张w2表的box 1，如果可以的话打算直接减掉5000输入。
希望有人可以解答？
下面引用的是20（c）的条款
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:
(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. | P****1
发帖数: 2670 | 2 对于treaty，每人每年只能享受一次5000，不能重复claim | i*****t
发帖数: 24265 | 3 5000是联邦的，总共一年1个，而州的不一定承认treaty |
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