US China Tax Treaty Article 14

[JY0731]

I received 1099-NEC from the internship I did over the past summer, it was ten-week long. I am a GA resident for tax purpose. According to the US China tax Treaty Article 14, is this amount of internship money taxable? 

[RobertB4444]

If you are a student and in the US for education solely then you can exclude up to $5000 from what you earn while here (not including grants and scholarships which are not taxable to you).  

So, assuming that you are a full time student and a Chinese citizen, if that 1099 is less than $5000 you can ignore it, if it's more than $5000 (or if you have more income to add to it that gets you up over $5000) then you need to file a tax return.

@JY0731