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Level 2
posted Dec 15, 2020 6:58:49 PM

is 8833 required when I amend a previous tax return where I now try to claim deduction based on tax treaty?

Trying to amend federal return - claiming deduction based on the US-China tax treaty. Thanks in advance.

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3 Replies
Level 15
Dec 17, 2020 7:05:32 PM

@kimchi1  are you on F or J visa ?  When did you arrive here ( i.e. are you still an exempt person if F-1 )?  What form did you file ?  The 8833 was for excluding income  ( $5000 ) or what ?  Why are you amending the return ? 

Level 2
Dec 17, 2020 8:31:35 PM

Thanks for ur reply! Was on F for most 2017. Came to US in 2013 on F.  Amending because I just knew I could claim the $5000 treaty. I don’t understand what u mean by what forms I filed I filed everything, with 1040ez,  except for the ones for claiming treaty benefits. 

Level 15
Dec 18, 2020 7:34:54 PM

@kimchi1 , the reason for the question "which form" is because  form 1040 series  is ONLY for citizens/Residents/Resident for tax purposes.   1040-NR is for Non-Resident Aliens.   Since you came here in 2013 ( and assuming that you had no earlier visit to the USA for any reason ),  you would have been an exempt  ( exempt from counting days present ) individual through 12/31/2017.  From 2018 Jan 1st. you count days present towards  Substantial Presence Test ( SPT) --- so I would have expected  that you would have filed  form 1040  for the first time in 2018.   Is this what you did?  Are you trying to amend  your 2018 return ?    Is your visa still F-1 or  was there an adjustment and if so when and to what?

 

Assuming that  you are still on F-1 and that 2018 is the one you are trying to amend and assert treaty benefits and you are here temporarily / no intention to settle down here , -- yes the US-China treaty does indeed allow  an exclusion from US taxes  for the first $5000 of  income  -- it does not  say for how many years  ( just uses  something like "reasonable" if I remember correctly ).  Yes  in such a case you have to  file a 1040-X, backed up by form 1040  ( the amended  return ) and attach a form 8833 declaring  the exclusion amount and  treaty name and article # .

 

Stay safe 

pk