留学生成为税务居民后美国报税依然享有$5,000免税额

9/27/2019

根据中美税收协定与IRS Publication 4011 (Rev. 8-2022), 如果留学生保持学生身份，即使成为税务居民，在美国报税依然享有$5,000劳动所得免税额。

中国留学生5000
中国留学生5000
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