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Deductions & credits
It depends. According to the US/China treaty provision, the U.S. tax treaty with the People's Republic of China has provisions that are available to both nonresident and resident aliens. It states that a scholar is exempt from tax on earned income for three years up to the $5000 exemption.
Chinese scholars are only allowed three years of treaty benefits during their lifetime but doesn't need to be taken in three consecutive years.
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‎February 21, 2024
6:35 AM