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[求助]报税身份是不是只与入境天数有关呢?
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2006-03-30 11:20:00
报税身份是不是只与入境天数有关呢?
我看了报税的说明,2005+1/3*2004+1/6*2003大于183,就可以算作RESIDENT报税了,并没有提到签证类型,为什么看到有人说F签证头来年,J签证头2年都算NON-RESIDENT ALIEN呢?
What you mentioned is called "substantial presence test."
Students with F visa are considered to be exempt individuals, (i.e. exempt from counting days of presence in the US under the Substantial Presence Test) during the first five calendars of physical presence in the US. So, if you are in the US for less than 5 year, you are considered as non-resident alien.
Please click the link below and read the post on the 18th floor
http://www.huaren.us/dispbbs.asp?boardid=336&replyid=271663&id=170326&page=1&skin=0&Star=2
Non-resident
- Student in U.S. less than 5 years (F-1 visa).
- Scholar in U.S. less than 2 years (J-1 visa).
- Student spouses and visits on F-2 or J-2 (receive no tax benefits).
这个意思是什么?J2不管入境多少天都是NR吗?这样理解对吗?
Anyone under the 183 days Substantial Presence Test.
Resident
- Green card.
- Student in U.S. more than 5 years.
- Scholar in U.S. more than 2 years.
- Anyone meeting the 183 days Substantial Presence Test.
这个意思是什么?J2入境大于183天是Resident吗?这样理解对吗?
谢谢班主的答复!
斑竹要是方便,用中文回答好吗?我的英文不好
我看了链接,还是不太清楚.
Generally, residents and nonresidents for tax purposes can be defined as follows:
Non-resident
- Student in U.S. less than 5 years (F-1 visa).
- Scholar in U.S. less than 2 years (J-1 visa).
- Student spouses and visits on F-2 or J-2 (receive no tax benefits).
这个意思是什么?J2不管入境多少天都是NR吗?这样理解对吗?
在2年内都是NR
Anyone under the 183 days Substantial Presence Test.
Resident
- Green card.
- Student in U.S. more than 5 years.
- Scholar in U.S. more than 2 years.
- Anyone meeting the 183 days Substantial Presence Test.
这个意思是什么?J2入境大于183天是Resident吗?这样理解对吗?
如果在美超过2年肯定会meet substantial presence test了，就可以按resident填税。Substantial presence test:
(1) All the days present in the current year, and
(2) 1/3 of the days present in the first preceding year, and
(3) 1/6 of the days present in the second preceding year.
我认为你应是按NR来填。
谢谢班主的答复!
斑竹要是方便,用中文回答好吗?我的英文不好
我看了链接,还是不太清楚.
谢谢斑竹!!!!
(1) All the days present in the current year, and
(2) 1/3 of the days present in the first preceding year, and
(3) 1/6 of the days present in the second preceding year.
为什么不可以这样理解: 假如2005年在美超过183,就可以按RESIDENR
可以那样理解。但是F、J、M、Q签证有头5年或头2年享受$5,000 tax treaty benefit的。
但是J2不能享受5000的TREATY,就想如果可以按RESIDENT报税,就减少好多!
所以,总想确认一下是不是明年可以算RESIDENT.
xiexie!
看看下面几条有关J1，F1报税的情况，-2 签证一般都是跟着-1签证的。
I. J-1 and F-1 Students
A. In the US in any F, J, M, or Q status 5 calendar years or less
1. Nonresident Alien for federal tax purposes
2. File tax return Form 1040NR or 1040NR-EZ by April 15; by June 15 if no income subject to wage withholding
a. Taxed on US source income
b. Married filing separately or single tax rates
c. Not eligible for standard deduction
3. Withholding on compensation
a. Single rates and 1 or no exemption regardless of marital status
b. An additional $4 per week required by IRS
4. Can use Form W-4 to reduce withholding on scholarships and fellowships under Rev. Proc. 88-24.
5. J-2 and F-2 family members same rules
6. J-1 and F-1 Nonresident Alien exempt from US social security taxes
B. In the US in any F, J, M, or Q status more than 5 calendar years and satisfies the 183-day substantial presence test
1. Resident Alien for federal tax purposes unless satisfies IRS that he or she does not intend to reside permanently in the US
2. File tax return Form 1040 by April 15
a. Taxed on worldwide income
b. Tax rates, deductions and exemptions the same as for US citizens
3. Withholding on compensation
a. Single or married filing jointly rates and regular exemptions
b. Can use Form W-4 to reduce withholding
c. Submit Form 1078, Certificate of Alien Claiming Resident Status to Payroll
4. J-2 and F-2 family members same rules
5. J-1 and F-1 Resident Alien subject to US social security taxes
II. J-1 Non-Students (Teachers, Researchers, etc.)
A. If the individual was not in the US in an F, J, M or Q status for 2 calendar years (4 years if all income is remuneration paid by a foreign employer) in the preceding 6 calendar years
1. Nonresident Alien for federal tax purposes
2. File tax return Form 1040NR or 1040NR-EZ by April 15; by June 15 if no income subject to wage withholding
a. Taxed on US source income
b. Married filing separately or single tax rates.
c. Not eligible for standard deduction
3. Withholding
a. Single rates and 1 or no exemption regardless of marital status
b. An additional $4 per week required by IRS
4. Can use Form W-4 to reduce withholding on scholarships and fellowships under Rev. Proc. 88-24
5. J-2 family members same rules
6. J-1 Nonresident Alien exempt from US social security taxes
B. In the US in any F, J, M, or Q status for 2 calendar years (4 years if all income is remuneration paid by a foreign employer) or more in the preceding 6 calendar years.
1. Resident Alien for federal tax purposes
2. File tax return Form 1040 by April 15
a. Taxed on worldwide income
b. Tax rates, deductions and exemptions the same as for US citizens
3. Withholding on compensation
a. Single or married filing jointly rates
b. Can use Form W-4 to reduce withholding
c. Submit Form 1078, Certificate of Alien Claiming Resident Status to Payroll
4. J-2 family members same rules
5. J-1 Resident Alien subject to US social security taxes
到底了
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