@biyao73 with the additional info provided in your latest -- (a) that you filed as a Resident for Tax purposes {TY 2021} and (b) that you are using OPT as a stepping stone to H1-B, I think you should continue to file as Resident for tax purposes . Additionally , while the text of the Tax Treaty does allow you to assert article 20 benefits, I think such assertion would go against the spirit of the treaty ( because you have or are taking steps to change your status from "learning" to "employee". IMHO
is there more I can do for you ?
