1. F1 5年以后怎么定义？比如现在（2013年3月）报2012年的税，那么如果来美时间早于2007年（含）大约应该算成超过5年。
2. 填表1040 。第六项以前照实填写，第七项写W2上的工资收入。
3. 有些学校F1来美国5年以后仍然帮着claim 中美的tax treaty，这样的话2012年头5000块钱的工资不扣税并且会收到1042s，这样的同学可以忽略下面第四点，直接跳到第5条 。学校里没有帮我claim中美之间的tax treaty，我2012年每个月的工资都扣了税，那么我需要自己找IRS claim treaty，办法是在1040 第21项，other income写-5000，同时附表8833 。
4. 填表8833 表的填法很简单，上边写你的姓名住址社会安全号。然后在“The taxpayer is disclosing a
treaty-based return position as required by section 6114”后边打钩。
第一项，写：a. China, P.R.
b. 20(c), paragraph 2, 04-30-84 protocol
第二项，写：IRC61; 871(b)
第三、四项，空着不填
第五项很麻烦，我找了几个样本，段话照抄上去，反正有的是地方。我写的大约是 I am a citizen of China, PR. I entered the US in August 2006, as a student on F-1 visa. I maintained the F-1 status since then. I am present in the US for the purpose of studying at XXX University. I am still a citizen of China, PR and am not a US citizen. I have not been lawfully accorded the privilege of residing permanently in the United States as an immigrant, either. I have become a resident alien for tax purposes starting 2011 under the substantial presence test of IRC 7701(b), because my stay in the US exceeds five years. Article 20(c) of the USA-China income tax treaty allows an annual $5000 exemption of student wages from gross income for personal services. Paragraph(2) of the 04-30-1984 protocol of the USA-China income tax treaty contains the "saving clause" of the treaty, which normally acts to nullify the tax teaty's benefits once a resident of China has become a resident of the USA. However, paragraph(2) of the Protocol also specifies exceptions to the saving clause, among which is article 20 on student and trainees. This means that, even though I have become a resident alien under the substantial presence test of IRC 7701(b), I may still claim the benefit of ariticle 20 of the USA-China income tax treaty. I have elected to do this, and am claiming an exclusion from gross income for 2012 of $5000 in student wages as allowed by article 20(c) of the USA-China income tax treaty.
treaty-based return position as required by section 6114”后边打钩。
第一项，写：a. China, P.R.
b. 20(c), paragraph 2, 04-30-84 protocol
第二项，写：IRC61; 871(b)
第三、四项，空着不填
第五项很麻烦，我找了几个样本，段话照抄上去，反正有的是地方。我写的大约是 I am a citizen of China, PR. I entered the US in August 2006, as a student on F-1 visa. I maintained the F-1 status since then. I am present in the US for the purpose of studying at XXX University. I am still a citizen of China, PR and am not a US citizen. I have not been lawfully accorded the privilege of residing permanently in the United States as an immigrant, either. I have become a resident alien for tax purposes starting 2011 under the substantial presence test of IRC 7701(b), because my stay in the US exceeds five years. Article 20(c) of the USA-China income tax treaty allows an annual $5000 exemption of student wages from gross income for personal services. Paragraph(2) of the 04-30-1984 protocol of the USA-China income tax treaty contains the "saving clause" of the treaty, which normally acts to nullify the tax teaty's benefits once a resident of China has become a resident of the USA. However, paragraph(2) of the Protocol also specifies exceptions to the saving clause, among which is article 20 on student and trainees. This means that, even though I have become a resident alien under the substantial presence test of IRC 7701(b), I may still claim the benefit of ariticle 20 of the USA-China income tax treaty. I have elected to do this, and am claiming an exclusion from gross income for 2012 of $5000 in student wages as allowed by article 20(c) of the USA-China income tax treaty.
5. 算出22项，对于绝大部分同学来说第23-36点都可能是空着的，这样的话第37行等于22项。40行看40行左边的数据，2012年可能是$5950。42行，2012年是$3800，43行照实填写。如果你把上面的东西都看懂了的话，2012日历年，来美国超过5年的同学，实际免税TA/RA工资额可能是5000+5950+3800 = 14750
6. 根据1040 instruction后面的表格，结合1040的第41行，算出实际需要缴纳的税款。同时可能至少据实填写44、46、54、55、61、72、73、74行。
7. 如果收到了1098T的同学，那么缴纳的部分（20%）学费（应该仅限于自己掏钱的部分，不算系里或者老板帮忙交的钱）或许也可以抵税。
8. 有个third party designee的空着不写。sign here那里签字。注意，如果希望一个月左右拿到退税，那么请不要随便寄到网上你搜出来的地址，而可能是需要寄（1040，W2，8833、8863、schedule D 、8949、 1042s等，不是说每个人都一定有这些表，只是说如果有）到
Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 U.S.A.
如果你欠IRS的钱，那么有可能应该寄到
Internal Revenue Service P.O. Box 1303 Charlotte, NC 28201-1303 U.S.A.
作者于2月28日寄掉税表，今天已经获得退税许可通知。
9. 有股票交易的同学，同时可能需要填表1040 schedule D，同时附表8949 。
再次敬请留意：作者对以此文为参考带来的各种任何形式法律问题不负法律责任，即使严格按本文操作，也能多交或者少交税款。同时再次请各位同学有税务上的疑问，咨询专业律师和会计师。
