I was wondering if you must file Form 8833 with your tax return if box 1 of your W-2 already includes a deduction. More specifically, the China Tax-Treaty gives a $5000 tax credit for a resident alien. If box 1, for federal wages, is $5000 less than box 16, for state wages, do you need to file Form 8833?
Yes, you do, if the deduction reduces your taxes.
According to Who Must File in the instructions for Form 8833,
"A taxpayer takes a treaty-based return position by maintaining that a treaty of the United States overrules or modifies a provision of the Internal Revenue Code and thereby causes (or potentially causes) a reduction of tax on the taxpayer’s tax return."
Since the deduction in Box 1 of your Form W-2 presumably lowers your tax, you'd need to file Form 8833. Please see the IRS's page at Claiming Tax Treaty Benefits for more information.
Yes, you do, if the deduction reduces your taxes.
According to Who Must File in the instructions for Form 8833,
"A taxpayer takes a treaty-based return position by maintaining that a treaty of the United States overrules or modifies a provision of the Internal Revenue Code and thereby causes (or potentially causes) a reduction of tax on the taxpayer’s tax return."
Since the deduction in Box 1 of your Form W-2 presumably lowers your tax, you'd need to file Form 8833. Please see the IRS's page at Claiming Tax Treaty Benefits for more information.