报告书名为 1040X 表。每年分别填一张这个表（在第一行的 “This return is for calendar year 2006, or fiscal year ended” 中示明），在第 1 项 A 填原来交的税额（如 $1,234.99），B 则负之（填 -$1,234.99），C 写 $0.00.
在第二页的 Part II 写上 "The tax treaty was applied incorrectly" 即可。
附上大使馆函，寄到 IRS 去。不但退回来扣掉的税，还会加上利息的。
People who are in OPT do not have to ask employer to exempt $5000. Taxpayer fills in W-2 wage then fills in $5000 exempt income per tax treat on Form 1040NR, page 1.Then the adjusted gross income becomes W2 wage minus $5000.
changjia 发表评论于
F,J visa holders are not covered with social security system. So, no need to weigh the decision of exercising tax treaty 20 against social security benefit.
If you plan to stay in US in the future, you probably want to weigh the decision of exercising tax treaty 20 against social security benefit.
You need 40 points (4 points per year) to qualify social security benefit. Say if you exercise treaty 20 for 3-5 years while staying in school, then you have no points accumulated. If you pay social security tax then you will have 12-15 points on hand at the time of leaving school.
Again you need to check with Social Security Bureau or IRS to confirm this.
IRS 网站下载publication 4011，page5 说"Financial aid that is dependent of the performance of services, such as a teaching assistant, is treated as wages and subject to the code income 17, 18, or 19 provisions.)"
条款19(page9):
Countries With Treaty Benefits for Student Wages (income code 19)
China, People’s Republic of No limit 5,000 20(c)
F-1学生每年TA收入5000元免税，5000多出来的要交
至于RA，不知道。
似乎跟楼主所说不太一样，不确定谁对，不过俺是被扣了税的，要能全退回来，呵呵，俺自然是要的。
这个名字一定没被占用 发表评论于
IRS 网站下载publication 4011，page5 说"Financial aid that is dependent of the performance of services, such as a teaching assistant, is treated as wages and subject to the code income 17, 18, or 19 provisions.)"
条款19(page9):
Countries With Treaty Benefits for Student Wages (income code 19)
China, People’s Republic of No limit 5,000 20(c)
后来，有缘于在 DC 的一个 ISO 的 conference，得到了一份不知复印过多少次的中国大使馆的文件（见附录[1]），交税的情况开始有了改变。