...Do I qualify?
1. You must not have exceeded the maximum presence allowed.
2. Your country's tax treaty must include "b" in the Special Restrictions column. ("b"-- if within the time limit, you may claim tax treaty benefits even if you qualifiy as "resident alien" for tax purposes. This benefit is not applicable for individuals who are permanent residents or have immigrant status. Students from PR China however, may claim the treaty as long as they are primarily enrolled to be a student, even if they become US permanent residents or have immigrant status)
Tax treaties for students with wages
Tax treaties for Scholars and Visiting Researchers
How to file as a resident alien claiming a treaty benefit:
* Complete Form 1040EZ, 1040A, or 1040 (If your treaty benefit was not already reported on Form 1042-S, subtract the excludable treaty amount from your total taxable income as reported in Box 1 on your Forms W-2 and enter the balance on the income line for Wages, salaries, tips, etc.)
* Complete Form 8833.
Where to file - For resident forms accompanied by Form 8833 send completed form to: Internal Revenue Service Center, Austin, TX 73301
Make photocopies of your completed tax return and all forms and attachments and keep these copies for at least three years.
You are done!
