OPT-Green Card Pening year US-China tax treaty Article 20

[eigdh2019]

 I have been on F1 visa since 2012 (7 years). I was on OPT since Dec 2015 and married with a U.S citizen on Nov 2018. Am I still qualified for the "US-China tax treaty Article 20"? The salary from Jan-Nov 2018(under OPT) is above 5000. 

Thank you so much

[pk]

The tax treaty between  US & China  under article 20  concludes with "The benefits provided under this Article shall extend only for such period of time as is reasonably necessary to complete the education or training"  somewhere else there is a clause that the beneficiary is in the "other country" (USA in your case) temporarily.

Thus while you still comply with the  tax treaty and should be eligible for non-taxing of  up to $5000 of income from personal services,  the fact that you have applied  for Green Card ( permanent residence) and married to US citizen, may prejudice your position  to the extent that you are NOT intending to be temporarily in the USA.