Students, scholars, and H-1B professors/researchers who are from a treaty country may be eligible to claim treaty benefits even though filing as a resident alien for tax purposes.

...Do I qualify? 1. You must not have exceeded the maximum presence allowed under your treaty. 2. Your country's tax treaty must include "b" in the Special Restrictions column. ("b"-- if within the time limit, you may claim tax treaty benefits even if you qualifiy as "resident alien" for tax purposes.) This benefit is generally not applicable for individuals who are US permanent residents or have immigrant status. Students from PR China however, may claim the treaty as long as they are primarily enrolled to be a student, even if they become US permanent residents or have Immigrant status. Tax treaties for students with wages Tax treaties for Scholars and Visiting Researchers   How to file as a resident alien claiming a treaty benefit: Complete Form 1040EZ, 1040A, or 1040 (If your treaty benefit was not already reported on Form 1042-S, subtract the excludable treaty amount from your total taxable income as reported in Box 1 on your Forms W-2 and enter the balance on the income line for Wages, salaries, tips, etc.) Complete Form 8833. Download Form 8833 Download Example Form 8833   New mailing address for resident forms accompanied by Form 8833 : Internal Revenue Service Austin, TX 73301-0215 Note: Make photocopies of your completed tax return and all forms and attachments and keep these copies for at least 3 years. You are done!

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Although the information contained in this web site has been reviewed by representatives of the Internal Revenue Service and should be adequate to assist most international students and scholars, it is not a substitute for advice obtained from the Internal Revenue Service or a qualified tax professional. If your visa status has changed in the past year, or you believe you have complicated tax issues, please consult the Internal Revenue Service or a qualified tax professional.