1.The form 3520 is for resident aliens. If you are a nonresident alien due to the treaty, you would not file it.
2. There is a provision in the U.S.-China tax treaty that allows certain students to remain nonresident aliens for tax purposes beyond the five-year period. This means you may still qualify as a nonresident alien, if you meet specific criteria outlined in the treaty.
3. The gifts are not taxable income but if resident alien status, then you must report.
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