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A non-resident alien is classified as a resident alien for tax purposes if they were physically present in the U.S. for 31 days during the current year and 183 days during a three-year period that includes the current year and the two years immediately before that.
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markyhoo

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zhaocy8903

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moeastlight

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jinwei331

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zhaocy8903

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zhaocy8903

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UNITED STATES-THE PEOPLE'S REPUBLIC OF CHINA INCOME TAX CONVENTION

ARTICLE 19
(Teachers, Professors and Researchers)
An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting
State and is temporarily present in the first-mentioned Contracting State for the primary purpose of teaching, giving
lectures or conducting research at a university, college, school or other accredited educational institution or scientific
research institution in the first mentioned Contracting State shall be exempt from tax in the first mentioned
Contracting State for a period not exceeding three years in the aggregate in respect of remuneration for such
teaching, lectures or research.

ARTICLE 20
(Students and Trainees)
A student, business apprentice or trainee who is, or was immediately before visiting a Contracting State, a
resident  of the other Contracting State and who is present in the first- mentioned Contracting State solely for the
purpose of his education, training or obtaining special technical experience shall be exempt from tax in that
Contracting State with respect to:

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userhung

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blessing, blessing, blessing ! ~~~
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tuwenwuguan

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