Help! Public Entertainment - Tax Treaty?????

Hello!

I'm just wondering if anyone out there is familiar with the Public Entertainment part of the Canada - US Tax Treaty.

I was employed by an opera company, as a musician, in the US for 4 months last year, on a P-2 visa, and made under 15,000. My employer witheld tax on my W-2.

I've filed US taxes now for awhile, but have always claimed Dependent Personal services for exemption from the Substantial Presence Test.

I'm hoping to claim Tax Treaty Article XVI, for Public Entertainment. As I understood it in Table 2 of Pub. 901, it exempts me from the substantial presence test and exempts my income from tax as it is under 15,000. I'm hoping to get it back as I have education credits in Canda that significantly lower my taxes.

Any clarity or confirmation that I'm actually correct would be much appreciated!!!!!

Nicole

That is correct. File 1040NR and claim that article exemption.