求问第五年OPT转H1B报税5000 exemption问题

按照法律条文，只要是Student／Trainee就可以Claim Treaty。所以opt的那几个月可以用Treat。

补充内容 (2019-3-21 06:06):
我想问一下，在没有1042s的情况下，OPT已工作，claim Treaty是否需要填8833表？如果需要，第五行怎么填？

同情况 学校提供了GLACIER Tax Prep给国际学生报联邦税
咨询过学校IC和该系统客服 2018年从F-1转H-1B 用1040NR报税 仍享有5000的treaty 就是要手动改一下8833表里面的一些内容 来显示身份转换 和 天数啥的~

Per IRS requirement, you need to furnish a form W-9 to claim the treaty benefit if you becomes a resident alien:


"Nonresident Alien Who Becomes a Resident Alien

Generally, only a nonresident alien individual may use the terms of a tax treaty to reduce or eliminate U.S. federal tax on income from a scholarship or fellowship grant. A student (including a trainee or business apprentice) or researcher who has become a resident alien for U.S. federal tax purposes may be able to claim benefits under a tax treaty that apply to reduce or eliminate U.S. federal tax on scholarship or fellowship grant income. Most treaties contain a provision known as a "saving clause." Exceptions specified in the saving clause may permit an exemption from tax to continue for scholarship or fellowship grant income even after the recipient has otherwise become a U.S. resident alien for federal tax purposes. In this situation, the individual must give the withholding agent a Form W-9, Request for Taxpayer Identification Number (TIN) and Certification, to claim his treaty exemption and an attachment that includes all the following information:

    The individual's name
    The individual's U.S. Taxpayer Identification Number (TIN)
    A statement that the individual is a resident alien under
        The green card test
        The substantial presence test, or
        The residency article of a tax treaty
    The tax treaty under which the individual is claiming a benefit
    The article number of the tax treaty under which the individual is claiming a benefit, and a description of the article
    A statement that the individual is relying upon an exception to the saving clause of the tax treaty to claim the benefit

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."

alienstax 发表于 2020-9-22 02:31
Per IRS requirement, you need to furnish a form W-9 to claim the treaty benefit if you becomes a res ...

这个 W-9 是提交给雇主（代扣agent）的。 如果没有提交，那么报税时怎么办

lyj87372517 发表于 2019-2-28 11:18
好的，谢谢啦，我后面找的会计师也是这样说的

请问要怎么说明减免的是前10月呢？

elizabethssy 发表于 2019-2-28 09:59
我用了减免， 看网上一些信息也说是可以的。我记得是要交表的时候说明一下这个五千是减免在头十个月还是opt ...

请问要怎么说明减免的是前10月呢？