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Can china-us tax treaty exemption be applied to spouse's income?
I'm a green card holder and my wife is a F1 student from China, and we are filing our tax return jointly this year.
My wife doesn't have any income, and I wonder if we can still claim the $5,000 tax exemption under the US-China tax treaty article 20 since we file jointly.
Thanks!
‎June 5, 2019
2:39 PM