Educational treaty benefits

June 14, 2022

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Q. If a Chinese student is awarded treaty benefits and is therefore exempt from withholding per Article 20(b), must the award money be used for educational purposes?  A. (Answered by a 3rd party, independent advisory services firm offering experienced and practical help for tax regulatory compliance for Forms W-9, W-8, W-2, 1099, 1098, 5498, 945, 1042, 1042-S, and state reporting.) No, the treaty benefit isn't limited in that way.  Article 20 Paragraph (b) exempts "grants or awards from a…

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