DPA2007-03-26 21:14:47
F-1 student worked as an intern for 2006 and total income is $12,000 and showed on the W-2, but no Federal Withholding. When file 1040NR-EZ, after Itemized Deduction and Personal Exemption, get a tax liability about $800. I know F-1 student can claim $5000 exemption according to US-China Treaty, but there is no such item on the 1040NR to deduct this amount from the gross income. Anyone has any idea how to get this exemption? (I doubt the $5,000 should be deducted from W-2 directly by filing some kind of form, however, in this case, how can we make amend?)

Thanks!
cth1632007-03-26 23:25:46
I think 1040NR has that line for Tax treaty.