duke nukem wrote:

- quote -

I wish you had posted the country name. I assume that your
reference to the US not taxing you either refers to income
you receive from abroad for your schooling, maintenance,
etc. or is an amount that falls below the exemption provided
in the treaty. I am not aware of any tax treaty that
provides a blanket exemption from US tax.

As a resident alien of the US you are subject to tax on your
worldwide income unless the treaty provides some form of
exemption. Residents can avail themselves of treaty
benefits if the treaty explicitly provides that benefit.
Generally, this takes the form of an exception to the
savings clause as it relates to some article in the treaty.
Each treaty generally has a savings clause that allows each
contract state to tax its resident and/or citizens in any
manner regardless of the treaty. E.g., the treaty with the
PRC provides up to $5000 of wages tax free even if the
student is a resident alien of the US because the article
containing the clause is specifically identified as being
exempt from the savings clause.

Note that as a resident alien of the US, you may have other
worldwide income that is subject to US tax. E.g., business
income, rental income, etc.

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

"duke nukem" <duke[at]nuk.em> wrote:

- quote -

You would no longer file on a 1040NR or 1040NR-EZ since you
are now considered a resident here. You will file on a 1040
form and claim all of your income. You will also have the
benefit of all of your expenses. Any income that is not
taxable per the applicable treaty will will be subtracted
from income on Line 22 (Other Income) on the Form 1040, and
label it "Income excluded by __________ tax treaty". You
will then attach the 8833 to the 1040 to show which treaty
section allows you to exclue that particular income.

- quote -

You actually can not file a 1040EZ, since there is no line
on that form to exclude the treaty-benefited income. Use a
1040 and a 8833. Being here over 5 years changed your tax
status.

Bryan
--
Bryan Kellar, EA
Oregon Tax Help, Inc. -- Portland, Oregon
www.oregontaxhelp.com
www.canadatax.org

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->

Is it possible to file 1040EZ (not 1040NR-EZ) and disclose a
treaty-based position at the same time?

The treaty between the US and my country states that the US
may not tax me. However, even though as a student, I've been
in the US longer than 5 years, and according to 1040NR-EZ
instructions and 8843, I should file as a resident.

Is it still possible to file 8833 with 1040EZ, or is this a
lapse in bureaucracy, in which case I should probably just
file 1040NR-EZ with 8843 (treaty) and explain this problem
only if I'm audited?

<< -------------------------------------------------> << The Charter and the Guidelines for submitting > << messages to this newsgroup are at www.asktax.org > << ------------------------------------------------->