@renlq112 Having read through the above , I am bit uncertain about the above --- viz: assertion of a treaty position ( e.g. exclusion of personal income up to $5000 for students from china for a reasonable period) generally requires the taxpayer to be a Non-Resident Alien - see instruction for form 8833. Thus it would imply that if you wish to avail of the $5000 exclusion for the Non-Resident Alien spouse, she would need to file form 1040-NR AND NOT as a joint filer with a resident for tax purposes. To me therefore , either IRS would have to not accept the treaty position disclosure form 8833 and disallow the $5000 exclusion for joint (&resident ) filer or require a 1040-NR for the spouse and a 1040 MFS filing for the resident spouse.
I do not disagree with the technique of exclusion suggested by
@TurboTaxLina but just am not certain about the possibility of asserting a treaty position by a resident for tax purposes.
