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New Member
posted Jun 4, 2019 7:41:37 PM

Where should I input the article 20(c) US-China $5k treaty in turbotax for tax year 2018 as a resident alien?

For tax year 2018, I'm a resident alien,but I didn't see anywhere in Turbotax deluxe to input the article 20(c) treaty. Can anyone show me how to do it? Also, does this $5K treaty applies to state tax return?

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1 Best answer
Intuit Alumni
Jun 4, 2019 7:41:38 PM

To enter the tax-exempt amount in TurboTax online program, here are the steps:

 

1.  Report your full income under the appropriate section. Then enter the treaty-exempt amount as negative amount (e.g. -5000) under Federal Taxes / Less Common Income / Miscellaneous Income 1099A, 1099C / Other  Reportable Income

 

2.  Download and fill in a Form 8833 to claim an exception.  https://www.irs.gov/pub/irs-pdf/f8833.pdf

 

3.  You cannot e-file.  You can still use the TurboTax program to prepare your tax forms, but you need to print them out and submit them to IRS by mail along with Form 8833. 

 

Most of the states do honor the federal tax treaties.  Those that do not include 1) Alabama, 2) Arkansas, 3) California, 4) Connecticut, 5) Hawaii, 6) Kansas, 7) Kentucky, 😎 Maryland, 9) Mississippi, 10) Montana, 11) New Jersey, 12) North Dakota, and 13) Pennsylvania. If you live or work in one of these states, you will likely owe state income tax even though your income is exempt from federal income tax by a treaty.  Please contact your state for further clarification.

 

6 Replies
Intuit Alumni
Jun 4, 2019 7:41:38 PM

To enter the tax-exempt amount in TurboTax online program, here are the steps:

 

1.  Report your full income under the appropriate section. Then enter the treaty-exempt amount as negative amount (e.g. -5000) under Federal Taxes / Less Common Income / Miscellaneous Income 1099A, 1099C / Other  Reportable Income

 

2.  Download and fill in a Form 8833 to claim an exception.  https://www.irs.gov/pub/irs-pdf/f8833.pdf

 

3.  You cannot e-file.  You can still use the TurboTax program to prepare your tax forms, but you need to print them out and submit them to IRS by mail along with Form 8833. 

 

Most of the states do honor the federal tax treaties.  Those that do not include 1) Alabama, 2) Arkansas, 3) California, 4) Connecticut, 5) Hawaii, 6) Kansas, 7) Kentucky, 😎 Maryland, 9) Mississippi, 10) Montana, 11) New Jersey, 12) North Dakota, and 13) Pennsylvania. If you live or work in one of these states, you will likely owe state income tax even though your income is exempt from federal income tax by a treaty.  Please contact your state for further clarification.

 

New Member
Jun 4, 2019 7:41:40 PM

My NY state return requires me to do e-file so I submitted it with federal's through e-file at the same time. Is there anyway I can submit the form 8833 to IRS now? Or do I need additional information?

Intuit Alumni
Jun 4, 2019 7:41:41 PM

As I have explained above, you should have attached your Form 8833 to your tax forms and submit to IRS by mail. If you have already e-filed, re-submit the tax forms with the Form 8833 to show your tax exemption.  

Level 15
Jun 4, 2019 7:41:43 PM

 If you do submit a paper copy of your return along with the form 8833, Please make sure that the  1040 first page is marked across  the top   " duplicate  submitted for form 8833: to make sure  that it does not go through normal processing again -- that will definitely make a mess.

Often you can submit  additional forms needed to be submitted along with the return as follows :   fill out a form 8453 and attach the document ( in your case form 8833 ) and mail this in. Even though this particular form is not listed on the form 8453, perhaps it will force human intervention and therefore routing to the proper area for disposition.  The first option, suggested by TTLina, with my suggestion is a better option

New Member
Jul 3, 2020 7:53:36 PM

Thanks. I have two follow-up questions:

 

1) How can I add back the tax-exempt amount in TurboTax for New Jersey tax return (since it doesn't honor the federal tax treaties) ?

 

2) Based on the Exception listed on IRS website below. It seems Form 8833 is not required for the article 20(c) US-China treaty since it applies to income of students. Can you please confirm?

"You claim a treaty exemption that reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. This includes taxable scholarship and fellowship grants."

 

Thank you.

Level 1
Mar 11, 2021 8:29:52 AM

Correct - It's not required under 26 CFR § 301.6114-1(c)(1)(iv) and (c)(2)