这个是OIA给我的instruction: On Form 1040 On line 21 a scholar who is a resident for tax purposes but who is still within the period of tax treaty exemption can subtract out his earnings (or the amount covered through treaty). This would usually be used by someone who has been in the U.S. 3 calendar years but has a tax treaty of at least 2 years in exact days from arrival: 730 days. On the dotted line write the name of the treaty country and write (see attached). Then on line 21 put the exempted earnings like this: -($ amount) Line 22 becomes the net total. Then the scholar should use the statement for his/her country from Pub. 519 and attach it.