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
Share This Story, Choose Your Platform!
About the Author:
- November 27th, 2014|Comments Off on 2014 Thanksgiving Message to Friends of Tax1on1 Team
- July 24th, 2014|Comments Off on 美国税1on1后纳税季锦囊妙计之2——免税采购返校商品不完全攻略
- July 20th, 2014|Comments Off on 各州销售税(Sales Tax)概况汇总 – 2014
- June 12th, 2014|Comments Off on 美国 NPO NGO Nonprofit 非营利机构 免税机构 注册登记 501(c)(3)免税资格申请流程
- March 15th, 2014|Comments Off on 美国税1on1纳税季锦囊妙计第5计 – 如何选择报税软件以及是否要DIY报税?
- March 2nd, 2014|Comments Off on 美国税1on1纳税季锦囊妙计第4计 ITIN一个神奇的号码及来美探亲家属能否帮您减税？
- February 7th, 2014|Comments Off on 美国税1on1纳税季锦囊妙计第3计——正确选择纳税表格
- December 24th, 2013|Comments Off on 2015纳税季美国税1on1锦囊妙计第1计——慈善捐赠
- January 24th, 2013|11 Comments
- February 20th, 2017|Comments Off on 中国学生学者美国税纳税指南 
- June 27th, 2016|Comments Off on H1B报税 amendment更