以下是我找到的不完整信息：https://www.irs.gov/individuals/international-taxpayers/nonresident-alien- spouse Generally, neither you nor your spouse can claim tax treaty benefits as a resident of a foreign country for a tax year for which the choice is in effect. However, the exception to the saving clause of a tax treaty might allow a tax treaty benefit on certain specified income. 不过后半句也写了： However, the exception to the saving clause of a tax treaty ... 中美1984协议是有 saving clause 的，位于同一天签署的Protocol (补充条款) 1 的 第2段，指出美国对其公民可征税；以及对其resident（也就是税法上的联邦RA）征税 时，依然排除条约正文包括19, 20(b), 20(c) 在内的多条Article的情况。 所以中美协议对RA继续有效的法源来自这里。
citizen和J1 NRA共同报税。J1 NRA还能继续tax treaty么？
以下是我找到的不完整信息：https://www.irs.gov/individuals/international-taxpayers/nonresident-alien-
spouse
Generally, neither you nor your spouse can claim tax treaty benefits as a
resident of a foreign country for a tax year for which the choice is in
effect. However, the exception to the saving clause of a tax treaty might
allow a tax treaty benefit on certain specified income.
不过后半句也写了： However, the exception to the saving clause of a tax
treaty ...
中美1984协议是有 saving clause 的，位于同一天签署的Protocol (补充条款) 1 的
第2段，指出美国对其公民可征税；以及对其resident（也就是税法上的联邦RA）征税
时，依然排除条约正文包括19, 20(b), 20(c) 在内的多条Article的情况。
所以中美协议对RA继续有效的法源来自这里。
能