Question

Does NRA lose US-China tax treaty benefit filing jointly with RA spouse?

Forum|Forum|1 year ago
February 13, 2025
1 reply
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In 2024, I was a Resident Alien (RA) with J1 and H1B visas in my fifth year. My wife was a Non-Resident Alien (NRA) in her first year on a J1 visa, eligible for the US-China tax treaty's 36-month exemption (Article 19). When filing our 2024 taxes, should we: (1) File jointly, which might require treating my NRA wife as an RA. Does she lose 36 months tax treaty benefit filing jointly, or (2) File separately, allowing her to claim the treaty exemption as an NRA while I file as an RA?

Not A Product Question

DaveF1006

Yes, the U.S. tax treaty with the People's Republic of China has provisions that are available to both nonresident and resident aliens. You may file Married Filing jointly and she does not lose the 36 months tax treaty benefit. Please read this information issued by the IRS for further details.

Unique China/US Treaty Provisions

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