Can a resident alien claim a tax treaty on a 1040 tax return?
Currently there are no published instructions; however a resident may submit the treaty claim on form 1040 using the following steps: 1. Report worldwide income on the return 2. Report the treaty exempt income on the appropriate income lines so that the payer documents match in the IRS document match program 3. Record the treaty exempt income on the Other Income line as a negative amount and refer to an attached explanation 4. Claim the standard deduction, any and all personal exemptions to which the resident is entitled and any and all credits to which the resident may be entitled 5. Attach a form 8833 or similar statement to explain the treaty benefit being claimed as well as the reliance on an exception to the Saving Clause of a treaty in order to qualify for the treaty benefit 6. Write Tax Treaty Claim Under U.S./(Treaty country name) on the top of page 1 of the form 1040 7. Submit the form 1040 to the Philadelphia Service Center. Although the IRS routinely accepts treaty claims fi
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- Can a resident alien claim a tax treaty on a 1040 tax return?
