Question Regarding 2024 Tax Filing and China-U.S. Tax Treaty Eligibility

Hi,

I have a question regarding my 2024 tax filing status and eligibility for the China-U.S. tax treaty exemption.

Last year, I made the election to be treated as a resident for tax purposes because my spouse is a U.S. citizen, and we filed jointly. Based on IRS guidance, this election continues to apply unless revoked or otherwise changed, so I plan to continue filing as a resident for 2024.

However, I am still on F-1 OPT status and working under that visa. Given this situation, am I still eligible to claim the $5,000 exemption under the China-U.S. Tax Treaty, Article 20, for the 2024 tax year?

I appreciate your clarification on whether my resident status for tax purposes affects my ability to use the treaty benefit.

Thank you!

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