Applying tax treaty to joint return

Forum|Forum|5 years ago
February 16, 2021
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Hi,

Both of my wife and I are under F1 visa and now counted as resident alien, while I'm receiving stipend and she is not. When we file jointly, can she also claim the 5000 amount under US-China tax treaty to our joint filing, although she doesn't have W-2, etc?

Not A Product Question

ReneeM7122

Yes, you and your wife can file form 1040 jointly if you are considered resident aliens. She would not have to claim the $5,000 stipend under a tax treaty because it was not paid to her; it is part of your [own] income.

Here is an IRS article that discusses tax treaty benefits.