I was a foreign student during January-November 2007 and I received my green card in December 2007. I know that I'm now considered a resident alien for taxation purposes.
Can I still claim tax treaty benefits for the part of the year where I was in a foreign student status?
Which official publications are discussing it?
-Anton
See Pub 519, chapter on "Dual Status Tax Year".
-Mark Bole
You are dual-status alien for 2007 assuming you were holding a valid F or J visa while a student. Your start date as a resident alien (RA) is your first day as a lawful permanent resident. Let's assume that was 12/1. You would be a nonresident alien (NRA) for Jan. thru Nov. As such, for the period of time that you were an NRA holding a valid F or J visa, you could avail yourself of any tax treaty benefit available to you. Lastly, there is at least one and possibly more than one tax treaty with a country that allows RAs to claim the treaty benefit as well. E.g., the treaty with the PRC allows an exception to the savings clause for students and teachers thereby extending the $5000 income exclusion to a student who becomes an RA or a US citizen.
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