As I read and interpret the following form the treaty with China-->
"A student, business apprentice or trainee who is, or was immediately before visiting a Contracting State, a
resident of the other Contracting State and who is present in the first- mentioned Contracting State solely for the
purpose of his education, training or obtaining special technical experience shall be exempt from tax in that
Contracting State with respect to:
(a) payments received from abroad for the purpose of his maintenance, education, study, research
or training;
(b) grants or awards from a government, scientific, educational or other tax-exempt organization;
and
(c) income from personal services performed in that Contracting State in an amount not in excess
of 5,000 United States dollars or its equivalent in Chinese yuan for any taxable year.
The benefits provided under this Article shall extend only for such period of time as is reasonably
necessary to complete the education or training".
I come to the conclusion that this is "A Student..." , implying the tax exemption is not transferable. Thus if you on F-1 had income of $10,000 from all sources and your wife ( on F-1 ) had $3000 then you each have a an exemption of the lesser of actual or 5000 -- thus you would have $5000 exemption while your wife would have $3000 for a total of $8000.
Does this answer your question?
