China Tax Treaties

There are 4 tax treaties the Chinese nonresidents in the US can use to reduce their taxable income.

- Scholarship or fellowship grant, where the payer must be an US Governmental Agency, Non-profit organization, College, University or other Educational institution. The tax treaty article is 20(b) and the period of usage is unlimited, as far as your income falls under all the conditions. The maximum amount you can claim is unlimited;

- Independent personal services where the payer must be Any contractor. The period of usage is 183 days (however, please keep in mind that if you surpass that period of stay in the calendar year, you may get taxed on your income). The maximum amount you can claim is unlimited;

- Teaching or research where the payer can be an US Governmental Agency, Non-profit organization, College, University or other Educational institution, Academic Research Institution. The period of usage is 1095 days. The maximum amount you can claim is unlimited;

- Compensation during study or training where the payer can be Any contractor. The tax treaty article is 20(c) and the period of usage is unlimited, as far as your income falls under all the conditions. The maximum amount you can claim is USD5000. 

N.B Please be aware that whether you can use the certain tax treaty or not depends not only on your visa type but also your income documents received as well as the period of time spent in the US, your country of residence etc.