turbotax icon
cancel
Showing results for 
Search instead for 
Did you mean: 
Announcements
Attend our Ask the Experts event about Tax Law Changes & Forms (2024) on Mar 19! >> RSVP NOW!
Close icon
Do you have a TurboTax Online account?

We'll help you get started or pick up where you left off.

Does NRA lose US-China tax treaty benefit filing jointly with RA spouse?

In 2024, I was a Resident Alien (RA) with J1 and H1B visas in my fifth year. My wife was a Non-Resident Alien (NRA) in her first year on a J1 visa, eligible for the US-China tax treaty's 36-month exemption (Article 19). When filing our 2024 taxes, should we: (1) File jointly, which might require treating my NRA wife as an RA. Does she lose 36 months tax treaty benefit filing jointly, or (2) File separately, allowing her to claim the treaty exemption as an NRA while I file as an RA? 

x
Do you have an Intuit account?

Do you have an Intuit account?

You'll need to sign in or create an account to connect with an expert.

1 Reply
DaveF1006
Employee Tax Expert

Does NRA lose US-China tax treaty benefit filing jointly with RA spouse?

Yes, the U.S. tax treaty with the People's Republic of China has provisions that are available to both nonresident and resident aliens. You may file Married Filing jointly and she does not lose the 36 months tax treaty benefit. Please read this information issued by the IRS for further details.

 

Unique China/US Treaty Provisions

**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
message box icon

Get more help

Ask questions and learn more about your taxes and finances.

Post your Question