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Deductions & credits
Yes. You can still apply the treaty to your situation.
Tax treaties apply to foreign nationals
who are residents (not citizens) of one or both of the
treaty countries. Treaty country residents are foreign
nationals who are subject to income taxes as a tax
resident under the internal law of the treaty country.
For U.S. tax purposes, foreign nationals are residents
subject to tax on worldwide income if they are U.S.
lawful permanent residents, also called “green card
holders,” or are substantially present in the United
States based on the 183-day residency formula.
See below for reference:
https://tax.thomsonreuters.com/wp-content/pdf/indirect-tax/Tax_Treaty_Benefits_WP.pdf
May 31, 2019
5:42 PM