What’s a Tax Treaty?
A Tax Treaty is an agreement between the United States and other countries. Currently there are approximately 66 different tax treaties in effect. Some of the tax treaties allow a student/researcher/scholar to receive income in the US without it being taxed by the federal government. There are several limitations on this benefit such as the amount of money received, the time you receive the money, your length of stay in the US, your visa status, the status in which you entered the US and others Q: I am a citizen of the Peoples’ Republic of China (PRC) and was living and working in Switzerland for 5 years before I came to the United States as a researcher. Can I get a treaty benefit for my compensation? A: Income tax treaty benefits are based on tax residency in the treaty country. There is nothing in your question to indicate that your were tax resident in the PRC when you came to the United States. To make this claim on your tax return, you would have to show proof that you continued
