A French student covered by article 21 of the US-France tax treaty can claim treaty benefits for "a total of 5 taxable periods". Do those five years have to be consecutive, or if the studies last longer can the student skip a year, for example skip 2023 and claim benefits for 2019, ’20, ’21, ’22, and 2024? The treaty does not specify this and IRS Publication 901 under Students and Apprentices also just says "for a maximum of 5 tax years".
Note that, although the student becomes a resident alien after five years, they are still covered by the treaty given the exceptions to the Saving Clause for students.
