I came to the United States in F-2 status but changed status to F-1 after being here for a year. Can I claim a treaty benefit?
IRS disallows a treaty benefit for individuals who change immigration status because the treaties generally require resident status in the treaty country at the time you come here for the purpose of the treaty. You were a resident of the treaty country when you came here for the purpose of accompanying the principal visa holder. Therefore, your facts would not meet the treaty requirements.