ashs
Level 2

China Tax treaty F1 OPT

Hi, I've been claiming the US-China tax treaty as an F-1 student since 2015. I'm now a resident alien. In 2020, I graduated and obtained F-1 OPT status and am currently in the middle of applying for OPT STEM extension (2021). I now work for a company, no longer with a research institute. Do I still qualify for treaty 20(c) for 2020 taxes as an F-1 OPT individual, and for 2021 when I'm using the OPT STEM extension status?

 

I'm a little confused about the qualification requirements for being able to claim the treaty. Time, status, occupation, and etc - any information is helpful. Thank you!