I'm a post-completion F1 OPT student working in a company. I think I'm eligible to applying the tax treaty as described in Article 22.1 of the tax treaty, but I don't know how much I can deduct. I've been told $1050 per year, but I can't find this number in any official document. Any ideas?
$5000. It says it right there.
income from personal services performed in that other Contracting State in an aggregate amount not in excess of 5,000 United States dollars or its equivalent in Spanish pesetas for any taxable year.
Although since it mentions pesetos, it might be slightly outdated.