How do I indicate on the form 8833 that Article 20 of the U.S.- China treaty is filed for the F1 visa portion of the year and not the H1-B portion?

[b92]

I had a change of status from F1 (OPT) to H1-B in May, 2018. Since I've been in the U.S. for more than 5 years on the F1 visa, I should be a resident alien for the entire year of 2018 according to the Substantial Presence Test. 

When I file form 8833 for Article 20 of the U.S.- China tax treaty, do I need to indicate that this form is filed for the F1 portion of 2018? If so, do I write it under 6. "Explain the treaty-based return position taken. Include a brief summary of the facts on which it is based. Also, list the nature and amount (or a reasonable estimate) of gross receipts, each separate gross payment, each separate gross income item, or other item (as applicable) for which the treaty benefit is claimed"

If I didn't file form 8833 in the past two years, is there any way I can go back and file them? 

[KarenJ]

What date did you first arrive in the US on an F1 visa?

[LinaJ2018 · Accepted solution]

In your 6th year, 2018, if you stay more than 183 days or meet the Substantial Presence Test by counting days on both the F-1 and H-1B visas, you are considered as a resident.  Therefore, you do not need to allocate the treaty benefit between the F-1 and H-1 visa on Form 8833.  The tax treaty applies to both US residents and nonresidents if you meet the requirements. 

If you did not file Form 8833 for the past two years, since you are mailing the 2018 Form 8833, you can simply attach the 2017 and 2016 ones with an explanation and submit by mail.