rerre,you said in one post that even
we become resident alien for tax purpose, we can still
take the tax treaty benefit using form W-9. I didn't
know this last year and I didn't claim the exemption. :(
Now I checked the form W-9. It says:
If you are a U.S. resident alien who is relying on an
exception contained in the saving clause of a tax treaty to
claim an exemption from U.S. tax on certain types of income,
you must attach a statement that specifies the following five
items:
1. The treaty country. Generally, this must be the same
treaty under which you claimed exemption from tax as a
nonresident alien.
2. The treaty article addressing the income.
3. The article number (or location) in the tax treaty that
contains the saving clause and its exceptions.
4. The type and amount of income that qualifies for the
exemption from tax.
5. Sufficient facts to justify the exemption from tax under
the terms of the treaty article.
Could you tell me what can be sufficient facts to justify the exemption from tax under
the terms of the treaty article? Thanks.