I changed from F1 to OPT in the middle of this year, moved to another state and started a new job. How should I claim "US-China tax treaty"?

I was on F1 status with stipend and in October 2024, I changed to OPT moved to another state for a new job. Should I claim "US-China tax treaty article 20c" together or separately for the two incomes (both incomes exceed 5000)? Especially when I fill the state tax return form, I was asked about the proportion of the adjustment. Which state it should belong to?

486

Expert Alumni

Mar 28, 2025 4:12:22 PM

Yes, you can exclude $5000 according to the terms of the US/China tax treaty on the federal return. It doesn't apply on the state return however, according to Tax Notes.

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I changed from F1 to OPT in the middle of this year, moved to another state and started a new job. How should I claim "US-China tax treaty"?