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.
2.1 KiB
type, category, person, date, source
| type | category | person | date | source |
|---|---|---|---|---|
| tax-form | tax | xuewei-jiang | 2021-01-01 | f8833_2021.pdf |
Form 8833 — Treaty-Based Return Position Disclosure 2021 — Xuewei Jiang
Taxpayer Information
- Taxpayer name: Xuewei Jiang
- U.S. taxpayer identifying number: 092-99-3215
- Address in country of residence: Huangtai South Rd. #79 1-1-401, Jinan, Shandong Provice 250014, CHINA
- Address in the United States: 11950 Idaho Ave. Apt. 113, Los Angeles, CA 90025
Disclosure Type
- Section 6114 (treaty-based return position): Checked
- Section 7701(b) (treaty-based residency determination): Not checked
Checkboxes
- U.S. citizen or resident: Checked
- Checking this box if this is a protective disclosure: Not checked
Treaty Information
| Field | Value |
|---|---|
| 1a. Treaty country | China |
| 1b. Article(s) | 19 |
| 2. IRC provision(s) overruled or modified | 61 |
| 3. Payor of income | University of Southern California, University Park, Los Angeles, CA 90089-0001 |
| 4. Provision of limitation on benefits article | (blank) |
| 5. Is the taxpayer disclosing a treaty-based return position for which reporting is specifically required pursuant to section 6114? | No |
Line 6 — Explanation
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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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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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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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The research is conducted in the public interest.
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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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Xuewei Jiang is being taxed on compensation of $269,733.09 from USC for the tax year 2021.