US-China tax treaty and how it relates to MD state taxes
My wife and I are both graduate students at a US university. I am a US citizen and she is a Chinese citizen and a US permanent resident through marriage. Under the US-China Tax treaty article 20c, she should be eligible to claim an exemption on $5000. I've been trying to make heads or tails of the IRS publications (4011, 519, 901). I'm not sure which forms to fill out. In 2017 before we were married and she was still a non-resident alien, she used Form 8233. But I think now as a resident alien, my understanding is that she should be filing Form 8833.
My questions are:
Which form(s) am I supposed to submit?
Assuming Form 8833 is correct, how do I fill this form out?
Do I need to submit any forms to her employer (she has two employers, the University and aUS government fellowship)?
How/where do I notate this $5000 on our form 1040?
We are residents of Maryland, do I need to add this $5000 back in the additions section for the MD state taxes?
On my federal taxes, I have deductions from the tax treaty (1040 line 8), mandatory student fees (1040 line 10a from schedule 1 line 22), and charitable contributions (1040 line 10b). Do these need to be added back for my MD state taxes in the additions line (MD 502 line 5)?
Thanks so much for your help. I am so close to finishing up our taxes but just need to figure out this last part.
