U.S. China Tax Treaty Query?

[hanxiao2099]

My wife (non-resident alien) and I (resident aliens) are both F1 students. We want to file a tax return jointly and we both want to apply for U.S. China Tax Treaty. Could we totally apply $10000? Or we can only apply $5000? Thank you!

[JeffreyR77 · Accepted solution]

Each student is eligible for the $5,000 of tax treaty benefit. 

The terms of the US China tax treaty covers both non-resident alien students and resident students.

US China Tax Treaty and Students