Pub 519 page 9关于Nonresident Spouse Treated as a Resident有一句话： Neither you nor your spouse can claim under any tax treaty not to be a U.S. resident. 这句话到底是什么意思呢？ 我的理解是即使有treaty，你们也要被treated as resident。 但是也可能这句话意思是Neither you nor your spouse can claim any tax treaty？ 然后又上irs网站查了一下 http://www.irs.gov/Individuals/International-Taxpayers/U.S.-Cit 有这么一段话 Generally, neither you nor your spouse can claim tax treaty benefits as a resident of a foreign country for a tax year for which the choice is in effect and you are both taxed on worldwide income. However, the exception to the saving clause of a particular tax treaty might allow a resident alien to claim a tax treaty benefit on certain specified 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. 关于F1 US-CHINA的5000 treaty是saving clause of the treaty (其实一直没弄懂这 句话的意思)。是不是说F1的5000treaty仍然使用，夫妻联合报税可以以resident alien的身份claim 5000treaty啊？
[求助]Nonresident Spouse Treated as a Resident和F1第六年RA报2017-02-20T20:23:10+00:00
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