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Deductions & credits
CHINA-US TAX TREATY for F visa is under exemption - so no need to submit 8833 from
Exemption according to 26 CFR § 301.6114-1(c)(1)(iv) and (c)(2):
(1)(iv) That a treaty reduces or modifies the taxation of income derived from …, or income derived by artistes, athletes, students, trainees or teachers;
(2) Reporting is waived for an individual if payments or income items otherwise reportable under this section (…), received by the individual during the course of the taxable year do not exceed $10,000 in the aggregate or, …
March 11, 2021
8:28 AM