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Q: US 1040NR - Canadian Tax Treaty Exemption, 1099-MISC? ( No Answer,   0 Comments )
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Subject: US 1040NR - Canadian Tax Treaty Exemption, 1099-MISC?
Category: Business and Money
Asked by: arifmj-ga
List Price: $2.50
Posted: 09 Apr 2006 13:45 PDT
Expires: 09 Apr 2006 17:25 PDT
Question ID: 717152
I am Canadian in the US on a F1 Visa. I will be filing 1040NR for 2005.
I did my CPT over the summer and instead of sending me a W2, my
employer sent me a 1099-MISC, for $10K.

I believe that Article XV of the Canada-US tax treaty exempts $10K from taxes. 

Is Self-employment income (reported on Schedule C, via 1099-MISC)
protected under Article XV of the Canada-US treaty?

I was going to fill out Schedule C, but then report 0 on 1040NR and
claim a $10K exemption due to treaty. Is this right?

Thanks for all your help!
amj
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