pk
Level 15
Level 15

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@biyao73 , the article you refer to is indeed applicable to you  , provided you have not any steps  to (a) declare that you are no longer learning  i.e. either in school or  practical training like CPT/OPT and (b) that you  have taken no steps move yourself from "temporarily" in the US to a more permanent posture  like applying for  permanent residence. 

 

Thus assuming that you are still on your F visa and have become a Resident for Tax Purposes only because you have passed the SPT, you are still eligible to assert  article 20 of the US/China tax treaty conditions to exclude  the first US$5000 of annual income from US taxation.  Also note that the article does not put a time limit -- just "reasonable time ".

 

Where I have worries would be the case where one Resident for Tax purposes  student marries US citizen--- it is murky water and IRS will decide on a case by case basis  depending on exact facts and circumstances.

 

Does that help ?

 

pk

@Anonymous_ 

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