Thank you for your feedback. I was looking over the instructions for form 8833 and they referenced Regulations section 301.6114-1(c) (https://www.law.cornell.edu/cfr/text/26/301.6114-1). And under (c) Reporting requirement waived.
(c)(1)(iv) That a treaty reduces or modifies the taxation of income derived from dependent personal services, pensions, annuities, social security and other public pensions, or income derived by artistes, athletes, students, trainees or teachers;
So am I correct in assuming that since my wife is still a student, she does NOT need to submit form 8833? We should just be able to put in the treaty name/article used on the 1040 and list it is -$5000?
