w*n
1 楼
一直为这个问题纠结了好长时间，去年我博士奖学金（stipend生活费）一共是22000$,
全部都在1042s上，没有w2。当时不知道是否要交税，百思不得其解释，身边的同学跟
我一样情况，claim $5000 exemption后就把剩余的税钱交上。
今天我看到这个才恍然大悟，https://world.utexas.edu/isss/tax/info/
residentfiling/claim-treaty
原来1042s上的scholarship是不用交税的。
原文贴在下面，大家看对不对呀？
The U.S./ China tax treaty does not have a time limitation and an F-1 or J-1
student from China who qualifies for the treaty can use the treaty benefit
as long as he/she is a student in good standing, including the period of
time the student is engaged in practical/academic training after graduation.
This means that even after a student from China becomes a resident for tax
purposes under the substantial presence test, he/she may still claim the U.S
./China tax treaty benefit.
The tax treaty allows:
$5000 exemption for wages per year: Article 20(c)
Unlimited exemption for scholarship per year: Article 20(b)
To claim the tax treaty on a resident return:
Line #7: write in "includes wages exempt by U.S./China tax treaty of $5,000"
Line #21: write in "see attached Form 8833" and enter the total dollar
amount of the tax treaty exemption you are claiming.
全部都在1042s上，没有w2。当时不知道是否要交税，百思不得其解释，身边的同学跟
我一样情况，claim $5000 exemption后就把剩余的税钱交上。
今天我看到这个才恍然大悟，https://world.utexas.edu/isss/tax/info/
residentfiling/claim-treaty
原来1042s上的scholarship是不用交税的。
原文贴在下面，大家看对不对呀？
The U.S./ China tax treaty does not have a time limitation and an F-1 or J-1
student from China who qualifies for the treaty can use the treaty benefit
as long as he/she is a student in good standing, including the period of
time the student is engaged in practical/academic training after graduation.
This means that even after a student from China becomes a resident for tax
purposes under the substantial presence test, he/she may still claim the U.S
./China tax treaty benefit.
The tax treaty allows:
$5000 exemption for wages per year: Article 20(c)
Unlimited exemption for scholarship per year: Article 20(b)
To claim the tax treaty on a resident return:
Line #7: write in "includes wages exempt by U.S./China tax treaty of $5,000"
Line #21: write in "see attached Form 8833" and enter the total dollar
amount of the tax treaty exemption you are claiming.
