1) 符合，和中国的treaty上没有写年限，所以只要是F1就符合, 只要你编程H1b之前的
收入多于5000。
2) 1040，不要file 1040NR。在other income里面填写-5000。然后填8833表，item 5
填写：
Tax payer is a citizen of the People's Republic of Chine. He entered the USA
on .... on an F-1 visa (student), and has remained in F-1 status
continueously since then. The taxpayer passed the substantial presence test
in (填你来美5年以后的年份） and his residency starting date was Jan 1, 201?.
This means that for 2016, the taxpayer is a resident alien and is filing
Form 1040 for 2016 as a resident alien.
Article 20(c) of the US-China income tax treaty allows an annual $5000
exclusion of student wages from gross income. The article contains no time
limit, and a Chinese student who qualifies for it may use the article for as
long as he is a bona fide student in valid F-1 status, including during
that period in which he is engaged practical training in valid F-1 status.
Paragraph (2) of the 04-30-84 Protocol of the US-China income tax treaty
contains the "saving clause" of the treaty, which normally acts to nullify
the tax treaty's benefits once a resident of China has become a resident of
the USA. However, paragraph(2) of the Protocol also specifies exceptions to
the saving clause, among which is Article 20 on students and trainees. This
means that, even though the tax payer has become a resident alien under the
substantial presence test, he may still claim the benefit of Article 20 of
the US-China income tax treaty.
The taxpayer has maintained a valid F-1 status since ... to ..., after which
he changes his status to H1-B. During the time he was in F-1 status in 2016
, his total gross income is $... Therefore, the taxpayer is claiming an
exclusion from gross income for 2016 of $5000 in student salary/wages as
allowed by Article 20(c) of the US-China income tax treaty.
.
4) tax return不需要file 1042-S，就是给你做记录的。
