非常感谢您的回复。看来我要研究一下 instruction for 1040 了。 By the way, is that possible for me to use TurboTax to file my tax form?

h1如果是从国内拿的博士学位，到美国头三年是免州税和联邦税的，中美之间有treaty.

you welcome. yes, you may use TurboTax.

Btw, have you ever filed form W-9?

Form W-9 is a tax document which declares you to be a "resident alien for tax purposes." Filing a W-9 has two immediate consequences:

Generally, you should file a W-9 only after you have been in the U.S. for at least the periods of time noted for the following visa types, and then only if you feel it is appropriate:

F-1 After 5 years in the U.S.
J-1 Student After 5 years in the U.S.
J-1 Scholar After 2 years in the U.S.
H-1 After 183 days in the U.S.

do you mean the $5000 exemption treaty between China and the US? If you use 1040, you cannot claim that exemption anymore.

我觉得去看一下Pub. 519. 如果能引treaty的话，得看1040表中line item(不过好像我不记得有这个的attachment)

that's correct. since H status is resident alien for tax purposes.

that is not necessarily true.

I know for F-1 students under OPT and have dual status of H1, they can still claim $5000 treaty benefit on 1040. Enter the exampt income on line 21(other income list type and amount). and then attach form 8833 treaty base return position disclosure.

On form 8833 line1a, enter US & P.R.China. On line 1b, enter 20(c) of the 4/30/1984 protocol. On line 2 IRC code over-ruled by treaty enter "IRC61;871(b)" .

for those conducting teaching and research and have been in state for <3 years, i remember one of the treaty clause is suitable for this situaion to tax-exmpt all income (forgot either 20(a) or 20(b)). you can search pub 519 for treaty details.

MITBBS tax board 精华区 is also a very good source of information. There is a section dedicated to tax treaty discussion.

过来做博后的应该是前三年全免联邦税和州税. 不论是J还是H签证.

我们家去年也是一样的情况，好在身边有学税的朋友，老公h1b要填1040（如果嫌麻烦填1040ez省事，我们家没啥投资），我H4做Dependent一起填，不过最好同时寄一份w7表替你太太申个税号itin,可以做ssn替代用

这个错了，只有J和Q可以免，h是工作签证，必须交resident一样的，我也听说过加州那有个朋友h填了treaty的表全免了，但是据说要是被查出来是要罚的

为啥要claim5000的treaty while you have an 7000-8000 exemption?

如果做h1填1040的话，一个人可以免 〉5000，今年是8200

我算算比填F1合适多了

请大家看以下3点就明白了:

1. W-9表对non-resident become resident的解释和claim treaty benefit的说明. (右下方)

2. 中美条款article 19第二段, 也得非常清楚.

3. Publication 519 - U.S.Tax Guide for Aliens. P50 - Saving clause.

总而言之, 为非盈利机构的做事的professor, researcher等的H1B还是可以claim中美条款的.

希望对大家有帮助!

对,现在国内过来的博后基本上都是H签证了,我周围的都是这样填的.1040居民表加8833

如果是F1毕业后转H1，那article 19 上规定的三年内该从什么时候可是算啊？

It seems the tax treaty does not apply for this situation.