Subject: lads' tax return

From: [email-masked] (Mi Mi)
Date: Tue, 15 Mar 94 10:18:18 CST

Lads' tax status is not that much different from principal's. The "sole
purpose of stay is for his or her education" is in question when the lad's
visa type is other than J-1 M-1 or F-1, unless he/she changed to *-1s later
on, since *-2s purpose is "follow to join the spouse or parents". So, if
the lad did not switch to *-1 visa type, he/she then is not covered by 
the Tax Treaty, even he/she meets all the other definitions, as to the 
best of my understanding. The keyword in the Treaty is the "sole purpose 
of stay", assuming you guys all meet the residency requirment (holding 
Chinese Green Card or Citizenship)

For anybody, check for yourself the following:

1) You ARE a China National,
2) The SOLE purpose of YOUR stay is for YOUR education,
3) The time you spend is reasonable according to YOUR educational purposes,
4) The source of income is from: 
    a) govermental, educational, or scientific institution: fully deductable
    b) Income from overseas to maintain your study (not for buying stocks etc,
        of course) :fully deductable
    c) personal service: the portion exceeds $5,000
As a lad, I think the 2) is in question if your visa is not *-1, but you may
persuade IRS people to think the otherwsie at your own riskes.

Of course the final interpretation of the treaty and tax codes are IRS, 
not me, so I refuse to take any responsiblities of this posting.

Mi Mi Sr.