x*z
发帖数: 381 | 1 刚才看了 publication 519,有如下一段，第二段有一个关键句：Neither you nor
your spouse can claim under any tax treaty not to be a U.S. resident.请版上
大牛能否解释一下，我有点担心这5000似乎不能claim了。（我的情况是头三月F1，后
来H1b，老婆情况是NR F1，想claim我的5000treaty）
Nonresident Spouse Treated as a Resident
If, at the end of your tax year, you are married and one spouse is a U.S.
citizen or a resident alien and the other spouse is a nonresident alien, you
can choose to treat the nonresident spouse as a U.S. resident. This
includes situations in which one spouse is a nonresident alien at the
beginning of the tax year, but a resident alien at the end of the year, and
the other spouse is a nonresident alien at the end of the year.
If you make this choice, you and your spouse are treated for income tax
purposes as residents for your entire tax year. Neither you nor your spouse
can claim under any tax treaty not to be a U.S. resident. You are both taxed
on worldwide income. You must file a joint income tax return for the year
you make the choice, but you and your spouse can file joint or separate
returns in later years. | x*z
发帖数: 381 | | r****a
发帖数: 3249 | 3 as long as you are F-1 granted while you were in China, and you maintain
your F-1 continuouly, you are entitled to $5000 treaty.
you
and
【在 x*z 的大作中提到】
: 刚才看了 publication 519,有如下一段，第二段有一个关键句：Neither you nor
: your spouse can claim under any tax treaty not to be a U.S. resident.请版上
: 大牛能否解释一下，我有点担心这5000似乎不能claim了。（我的情况是头三月F1，后
: 来H1b，老婆情况是NR F1，想claim我的5000treaty）
: Nonresident Spouse Treated as a Resident
: If, at the end of your tax year, you are married and one spouse is a U.S.
: citizen or a resident alien and the other spouse is a nonresident alien, you
: can choose to treat the nonresident spouse as a U.S. resident. This
: includes situations in which one spouse is a nonresident alien at the
: beginning of the tax year, but a resident alien at the end of the year, and
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