根据中国和US Tax Treaty 的 20(b), TA、RA可以全部免税(Income code 19)。Fellowship 是另外的类别(Income code 15, 也可全免)，大多数人不是此情况请勿填错。1040NR-EZ (2004) 和 Attachment (2004) 的例子(example is for F1, read the comments for J1 or H1B researchers).
NOTE: forms are based on the Year 2000, but they are still helpful to us.
It is Tax time again!
These instructions are for F-1s and J-1s from P.R.China only. Please see the FAQ for any questions you may ask.
Introduction
Every person should fill tax forms. To F-1s and J-1s, you should fill the Form 1040NR-EZ according to the 1040NR-EZ Instructions. Also you need to fill the Form 8843 to claim that you are an exempt individual. After fill these two forms, you need to mail them with your W-2 Form and 1042-S Form to IRS.
We have add highlights and instructions to the following forms and publications:
1. Form
1040NR-EZ
2. 1040NR-EZ
Instructions
3. Form
8843
4. Publication
901
To get clean forms, please download from IRS home page:
1. Form
1040NR-EZ
2. Form
8843
FAQ
1. Where should I mail the forms?
A: see 1040NR-EZ Instructions page 2
Internal Revenue Service Center
Philadelphia,
PA 19255, U.S.A.
2. When is the deadline?
A: You must mail your forms before or on April 15th.
3. What is the meaning of the keys in your forms?
A: Double click the keys, you will see the explaination of the keys.
4. Do we need to fill the Form 8833 "Treaty-Based Return Position Disclosure"?
A: Please check the following reference for detail:
Form
8833
Code
Section 6114
Code
Section 7701
Code
Section 871
Regulations
Section 301.6114-1
Regulations
Section 301.7701(b)-7
Regulations
Section 1.871-7