dc66e42ec4
Categories now match folder names (15 canonical values). Types normalized to 25 canonical values per VAULT_MAP.md spec. Context-aware mapping: W-2s→tax-form, lease files→lease, vet records→vet, etc.
52 lines
2.1 KiB
Markdown
52 lines
2.1 KiB
Markdown
---
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type: tax-form
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category: tax
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person: xuewei-jiang
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date: 2021-01-01
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source: "[[f8833_2021.pdf]]"
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---
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# Form 8833 — Treaty-Based Return Position Disclosure 2021 — Xuewei Jiang
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## Taxpayer Information
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- **Taxpayer name:** Xuewei Jiang
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- **U.S. taxpayer identifying number:** 092-99-3215
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- **Address in country of residence:** Huangtai South Rd. #79 1-1-401, Jinan, Shandong Provice 250014, CHINA
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- **Address in the United States:** 11950 Idaho Ave. Apt. 113, Los Angeles, CA 90025
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## Disclosure Type
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- **Section 6114 (treaty-based return position):** Checked
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- **Section 7701(b) (treaty-based residency determination):** Not checked
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## Checkboxes
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- **U.S. citizen or resident:** Checked
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- **Checking this box if this is a protective disclosure:** Not checked
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## Treaty Information
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| Field | Value |
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|-------|-------|
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| 1a. Treaty country | China |
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| 1b. Article(s) | 19 |
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| 2. IRC provision(s) overruled or modified | 61 |
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| 3. Payor of income | University of Southern California, University Park, Los Angeles, CA 90089-0001 |
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| 4. Provision of limitation on benefits article | (blank) |
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| 5. Is the taxpayer disclosing a treaty-based return position for which reporting is specifically required pursuant to section 6114? | No |
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## Line 6 — Explanation
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1. Xuewei Jiang was a resident of PRC immediately prior to arrival in the United States and is not a U.S. citizen.
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2. Xuewei Jiang is visiting the United States for the purpose of teaching and/or research at USC, an accredited educational institution.
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3. The compensation for teaching and research at USC qualifies for the exemption from federal income taxation under Article 19 of the US-China Income Tax Treaty and was not previously claimed.
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4. The research is conducted in the public interest.
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5. Xuewei Jiang arrived in the United States on August 2015, initially for a doctoral program, then graduated and started teaching and research at USC. Xuewei Jiang has been on H1B status since June 2020 (I-797 approval notice WAC2032850724). The maximum 3-year exemption period applies.
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6. Xuewei Jiang is being taxed on compensation of $269,733.09 from USC for the tax year 2021.
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