Tax Issues for U.S. Residents and Foreign Nationals

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Subject:		Re: IRS sent me back my Tax Return
Name:		triad
Date Posted:		May 17, 08 - 4:25 PM
Message:		Which treaty article did you claim? You state that you are enrolled in a PhD program. That implies your primary purpose was a student, not as a researcher. This is further supported by the visa title "research scholar." Even under article 20, you would need to state that you are invoking the savings clause. Eg, include language that addressed the following: This second category of exceptions to the saving clause concerns the benefits provided under Articles 19 (Government Service), 20 (Professors and Teachers), 21 (Students and Trainees) and 27 (Diplomatic Agents and Consular Officials). For example, a teacher or student from Italy who qualifies for U.S. tax benefits under Article 20 or 21 will not lose those benefits by staying in the United States long enough to be considered a resident for tax purposes, provided that the individual does not become a U.S. citizen or immigrant. The term "immigrant status" for U.S. purposes means a person admitted to the United States as a permanent resident under U.S. immigration laws (i.e., holding a "green card").
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Re: Re: IRS sent me back my Tax Return by luc · May 17, 08 - 7:33 PM

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