a*******e
发帖数: 41 | 1 2010年7月前OPT，10月一日H1B生效。搜网上的帖子是填1040+8833. 那2011年开始的收
入还有TREATY吗？ | a****o
发帖数: 6612 | 2 How?
【在 a*******e 的大作中提到】
: 2010年7月前OPT，10月一日H1B生效。搜网上的帖子是填1040+8833. 那2011年开始的收
: 入还有TREATY吗？
| h****i
发帖数: 302 | 3 http://www.irs.gov/pub/irs-trty/china.pdf
ARTICLE 20
(Students and Trainees)
A student, business apprentice or trainee who is, or was immediately before
visiting a Contracting State, a
resident of the other Contracting State and who is present in the first-
mentioned Contracting State solely for the
purpose of his education, training or obtaining special technical experience
shall be exempt from tax in that
Contracting State with respect to:
(a) payments received from abroad for the purpose of his maintenance,
education, study, research
or training;
(b) grants or awards from a government, scientific, educational or other tax
-exempt organization;
and
(c) income from personal services performed in that Contracting State in an
amount not in excess
of 5,000 United States dollars or its equivalent in Chinese yuan for any
taxable year.
The benefits provided under this Article shall extend only for such period
of time as is reasonably
necessary to complete the education or training.
【在 a*******e 的大作中提到】
: 2010年7月前OPT，10月一日H1B生效。搜网上的帖子是填1040+8833. 那2011年开始的收
: 入还有TREATY吗？
| h****i
发帖数: 302 | 4 如上述条文所示，我的理解是H1B了应该就不能用了 |
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