Subject: need form 8833 or not?

From: Xiangdong Liu <[email-masked]>
Date: Wed, 16 Mar 94 21:01:36 CST

Hi netters and experts, I understand that a new(?) form 8833 has been
introduced starting from tax year 93 for claiming benefits under tax
treaties.  Yet, on page 44 of Pub. 519 a list of 6 exceptions are listed
for which form 8833 does not need to be filed.  Among them are

3) You claim a reduction or modification of the taxation of income from
dependent personal services, pensions, annuities, social security and
other public pensions, or income of artists, athletes, students,
trainees, or teachers.

6) The payments or items of income that are otherwise required to be
disclosed total no more than $10,000.

I guess most CSPA students did not earn more than $10000 in the first
half of 1993.  Do you think we can apply either exception 3) or 6)
not to file 8833?  

On the other hand, from Pub 519 and Instructions to 8833, it seems one
has to file 1040NR return if 8833 is to be used.  Any thoughts?

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From: "X. Duan" <[email-masked]>
Date: Thu, 17 Mar 94 11:29:41 CST

As a CSPA, if you choose dual-status for year 93, you have to use 1040 to 
fill return and and use 1040NR as a statement. In that case Form 8833 is 
still needed?