Yi Chen wrote:

- quote -

Assuming you are discussing the US - PRC tax treaty (you
didn't tell us), Article 20 that offers the $5000 tax
exemption to students is excepted from the savings clause.
This means that the student/trainee exemption is available
to you even if you become a US resident while a
student/trainee. You can use the exemption up to $5000 of
personal services income for the period you were still
classified as exempt from the substantial presence test.

Please note, that for 2003 you are a dual status alien as
you were a nonresident at the start of the year. If you
desire to file a joint return with your spouse, you both
must make the election for you to be treated as a resident
alien for the whole year. See IRS Pub 519 for how you make
this election and attach it to your tax return. As you will
be filing a resident alien return and excluding income under
a tax treaty, you must also file IRS Form 8833, Treaty Based
Disclosure.

IRS Forms & Pubs are available at
http://www.irs.gov/formspubs/index.html

--
Alan
http://taxtopics.net

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I was on F-1 student visa since 2000, and there
is a $5000 tax treaty every year for me (The first
$5000 income is tax-free). I filled marriage-based
immigration in the end of Febrary, 2003, and I obtained
my permanent resident status in December, 2003.
My wife is a US citizen and she is still a student.
We will fill the joint tax return.

The question is, how much can I still benefit from
the tax treaty? As far as I know, my status becomes
AOS, not F-1 from the day I filed the paperwork. Some
people said my income before I file the paperwork,
which is below $5k in January and part of Febrary,
are still free. Is this correct? How to calculate the
exact number of income that are tax free?

Thanks!

Yi

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