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I am a citizen of the Peoples’ Republic of China (PRC) and was living and working in Switzerland for 5 years before I came to the United States as a researcher. Can I claim a treaty benefit for my compensation based on the treaty with China?

  •  Income tax treaty benefits are based on tax residency a specific treaty country.
  • Generally, the IRS presumes that you were a tax resident in your prior country of residence if you lived there at least 183 days regardless of your country of citizenship. Based on your 5 years in Switzerland, you were tax resident in Switzerland when you came to the United States.
  • You would not be able to claim the treaty with China but you may be able to claim the treaty with Switzerland.