Can china-us tax treaty exemption be applied to spouse's income?

[mister-huangchao]

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!

[LinaJ2018]

When did your spouse first enter the US?

[mister-huangchao]

Her first entry to the U.S. is 2010

[LinaJ2018]

Please see answer below.

[LinaJ2018 · Accepted solution]

As your spouse is entitled to the treaty exemption, it cannot be transferred to you.  You cannot apply the benefit to your own income, unfortunately.

[mister-huangchao]

Thanks, Lina!

[LinaJ2018]

You are very welcome!