How to apply for an extension to the 4-year tax treaty with Germany – Money & ServicesReport
I’m a graduate student and I’ve been in the US under F-1 visa since August 2007. I’ve claimed treaty benefits for the tax years 08, 09 & 10. I am now past the 4 years (physically located in the US for >4 1/2 years) and would have to pay back the treaty benefits I received. However it’s pretty much impossible to graduate within the 4 years and I believe I could argue for an extension. Two questions:
1. Where do I apply for such an extension?
2. Is it likely that I will get the extension granted or should I just amend all my filed tax returns?
You are not applying for an extension. You are applying for a WAIVER of the payback provision for the treaty exemption granted to students for income earned while a student. That treaty exemption WAS $5,000, but was increased to $9,000 by the 2006 protocol.
I agree with your logic that getting the degree in less than four calendar years is not likely, and the IRS will probably agree as well.
You can request the waiver by submitting Form 8833 with your 2011 tax return.
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