关于W-2
Q1：Will my Flexible Spending Account (FSA) for health care show up on my W-2?
A：No, your FSA amount for health care will not show up on the W-2 nor will you receive any other form indicating the amount paid into the account. The FSA health care amount is deducted from the employee's gross payroll and is not subject to federal, FICA Old Age (Social Security), or FICA Medicare taxes
Q2：貌似我的Ｗ２表的第一格总工资里没有扣除ＦＳＡ．大家的是在那里体现的呢？
A: Should be "wages, tips and other comp", 第一格
not "medicare wages"
Typical order is like below:
1. wages, tips and other comp
2. Federal income tax withheld
3. Social security wages (102,000 for 2008)
4. Social security tax withheld
5. Medicare wages and tips
6. Medicare tax withheld
其中，
#4 = 6.2% × #3
#6 = 1.5% * #5
全年的gross pay总额减去FSA，如果没有其它调整的小项（term life insurance, health ins. etc）应该就是#5。
#5 - 401K allocation = #1
Q3： 交了SSN 和MEDICAL CARE 的TAX，这部分钱还需要上税么？
这部分钱还是会在W２上显示么？
A：Your w2 will show you the taxable income for SSN wages (box 3) and medicare wages (box 5) separately. Your box1 wage is the one you need to input to tax return. All taxable incomes (below $102k in 2008) will need to pay all the tax types (SSN, Medical, fed and state)
[此贴子已经被作者于2009-3-28 1:34:59编辑过]
Q4：2008年夏天毕业工作，全年一直是F1（后半年opt）来美6年以上，按resident ailen抱税，现有学校工作单位两份w2，两个州分别报州税，问题是：
1。报联邦税 1040 file 一份对吧？
2。AGI 把两份 w2 上的加起来就行了八？
3。报州税时候 AGI 填两个 w2 的总和还是填在那个州的 w2 上的 AGI?
报联邦税的时候，在income那里填两份W2上的数据之和，如果使用软件的话一张一张输入。
报州税的时候，哪个州的收入就填在哪个州的税表上。
只是需要纠正一下，W2上的不是你的AGI，是你的wage收入。
随便狗了一下：
Adjusted gross income (AGI) is a United States tax term for an amount used in the calculation of an individual's income tax liability. AGI is calculated by taking an individual's gross income and subtracting the income tax code's enumerated deductions, and is an important benchmark determining certain other allowed benefits.
For example, most limitations on deductions or credits are determined based on either AGI or modified adjusted gross income (MAGI). MAGI is AGI modified by certain amounts specific to the given limitation.
Gross income includes wages, interest income, dividend income, income from certain retirement accounts, capital gains, alimony received, rental income, royalty income, farm income, unemployment compensation, and certain other kinds of income. AGI is the last number on the first page of the Form 1040, the standard U.S. income tax return form for individuals.
A2：
I agree with Dancingmiumiu's answer, but just want to add that for the state tax forms, you might need to decide whether you are partial resident or not depending on whether you have stay in the state long enough. If you use tax software, they should select it for you.
[此贴子已经被作者于2009-3-28 1:37:09编辑过]
Q5：其实我想问的是，W2- BOX１里面的钱，是扣除SSN和MEDICAL CARE之后的，还是扣除之前的？
如果是之前的，那就是说难道还要给SSN 和MEDICAL CARE再交一次税？
A：Box 1 is not including 401K, health insurance, dental insurance & flexable accounts & other employee benefits your company has.
whatever in box 1 is part of your Adj gross income(AGI).
AGI - itemized deductions (or standard deductions) - Exemptions = Taxable income
You will need to pay Federal & State taxes for your taxable income. Since you already paid FICA (SS & Medical) from your paychecks, you do not need to pay it again. If you have more than 1 job, and your total income is more than $102K (for 2008), you will get refund of your social security tax (whatever over $102K) when you file your federal tax return.
[此贴子已经被作者于2009-3-28 1:40:07编辑过]
Q6：
W-2上没有扣州税，应该如何处理，有相同经历的同学吗？
A1：
1. some states do not need to pay state income tax.
2. sometimes if your pay check is small, they do not deducte any state tax, same as Federal tax. It also depends on # of exemptions you reported on your w-4. If you have zero, payroll will deducte more Federal & State income tax from your pay checks. On the other hand, if you have 5, they may not deducte any Fed & State income tax. Of course, you will need to pay if your Fed & State withholding is too little or you will get a refund if your withholding is big.
Look at your pay check, see how many exemptions you have on your pay check. Normally, if you do not have mortgage, and no dependent, you should put Zero or one. You can change it by fill out a new W-4 form, but talk to your employer first.
you do not need to pay penalty even you need to pay more than $1,000 to Federal if you already paid 110% of your total liability the year before.
- your total tax liability is $2,000 (line 46 on 1040) for 2007
- your total tax liability is 15,000 for 2008, and your Federal income tax withheld from forms W-2 & your 2008 estimate tax payment is $3,000. In this case, you owe $12,000. This is a lot more than $1,000, but you already paid more than 110% of your 2007 tax liablity, you won't need to pay any penalty.
A2：
你收入高不高 如果收入高 就要跟employer讲 下一年要给你扣
然后有表填的
2008年的没有办法了 看要交多少了 少就不用罚
多了 可能会有罚款
你要具体查你的州的规定
联邦的是1000以内没有罚金 不太清楚州一般怎么算 各个州应该不一样吧
mm以后一定要小心看自己的paycheck stab 如果有没扣的税 一定要早提出来
[此贴子已经被作者于2009-3-28 2:18:46编辑过]
Q7: lg的学校的w2上的box 3的social security wage 比box 1的wages要高，这是为什么？1040上的Line 7应该用box 1的wage, 是吗？
A: 一般来说taxable wages是要比social security wages要高，因为医疗保险，401k之类的税前deduction。1040 line 7应该是box 1的wage。
Q8:J1 第三年，填的1040, W2 上 第1项wages, tips 是0， 1040 第7项难道也填0吗？
A:if box 1 on your w2 is ZERO, then line 7 on your 1040 is zero. If you do not have any other income, you do not need to file your tax returns.
Q9:请问w2表上5000多， 另外想报些part time job income, 没有w2的， 想报到总收入1w左右（将来入籍据说好批准一些？）， 那是要报在那一栏里面呢？
A:report it on schedule C, but you need to pay self employment tax.
I do not think they will look at your numbers when you have your citizenship interview. I only remember they asked if I filed my tax returns.
接Q:这个self employment是怎么来的呢？这个part time job的收入比如帮人做个project啦， tutor了什么的收入， 什么表格都没有， 但是不也是给人打工么？
A: yes, that is self employment. If your income is on w-2, your employer already paid the employer payroll taxes for you. For self employment, you have to pay the employer payroll taxes.
Q10:我用taxact, 替朋友填进去信息。 他只有一张w2表上面5500多， 但是他有一些cash 收入的（餐馆waiter）他想填一些cash收入好和过去几年的总收入平衡， 因为是低收入， federal/state tax什么的不论报w2上的收入还是报到10k收入都不会补交的， 我看了一下cash收入可以有以下的报法，
1. unreported tip, 这个是不是要补交social security tax/medicare tax?
2. 像mm说的， 报在schedule C上， 那要交self employment tax,
不知道那种办法比较好？
A: 如果是餐馆waiter的收入，填unreported tip就可以。
[此贴子已经被作者于2009-3-28 3:17:21编辑过]
1098t:
Q1：我是resident,F1到年头了。自己用税后的钱交的学费有8000+。可是现在的问题是，我的1098T上的schoarship比学费还要多几千。我在IRS上看到关于学费的说明，说与attending college相关的schoarship应该从学费中扣除。可是1098表上也没有写schoarship的明细（其实之中有好几项followship.）怎样才能和IRS说清楚呢？还是像我这样的情况就不能报学费了呢？有没有交了学费，又拿了followship的姐妹呀？
A： 看来大家都不是很熟悉这样的情况，我这两天做了一下调查研究，给相同情况的姐妹们参考：pub970，page38页有一个例子，说scholarship有两种报法，我用了第二种，即把scholarship写在收入里，然后在21行用treaty（表8833）减掉（这个在mitbbs tax版精华区里有4－3）。这样子，自己付的那一部分学费貌似就可以claim deduction或者credit了。欢迎有同样问题的jms来和我讨论。
Q2:
[此贴子已经被作者于2009-3-28 2:43:22编辑过]
A： 估计不行， pub970里说必须学费是自己付的，如果W-2上收入包括学费，另当别论。
同问此问题的姐妹，看看下边的引用吧。
Table 6-1. Tuition and Fees Deduction at a
6. Glance
Do not rely on this table alone. Refer to the
text for complete details. Tuition and Fees
Deduction Question Answer
What is the You can reduce your income subject
maximum to tax by up to $4,000.
What’s New benefit?
Where is the As an adjustment to income on Form
Students in Midwestern disaster areas. The definition deduction taken? 1040 or Form 1040A.
of qualified education expenses for the tuition and fees For whom must A student enrolled in an eligible
deduction is expanded for students attending an eligible the expenses be educational institution who is either: educational institution in Midwestern disaster areas in the paid? · you, states of Arkansas, Illinois, Indiana, Iowa, Missouri, Ne- braska, and Wisconsin. See Table 3-2 near the end of · your spouse, or chapter 3 for a list of counties. See Students in Midwestern ·clayiomu ra dne epxeenmdepntiot nfo.r whom you disaster areas, under Qualified Education Expenses, later
in this chapter for more information. What tuition and Tuition and fees required for
fees are enrollment or attendance at an
deductible? eligible postsecondary educational
Introduction institution, but not including personal, living, or family expenses, such as
You may be able to deduct qualified education expenses room and board.
paid during the year for yourself, your spouse, or your
dependent. You cannot claim this deduction if your filing
status is married filing separately or if another person can 3. The eligible student is yourself, your spouse, or your
claim an exemption for you as a dependent on his or her dependent for whom you claim an exemption on your
tax return. The qualified expenses must be for higher tax return.
education, as explained later under Qualified Education
Expenses. “Qualified Education Expenses” are defined on the next
page. “Eligible students” are defined later under Who Is an
What is the tax benefit of the tuition and fees deduc- Eligible Student. A “dependent for whom you claim an
tion. The tuition and fees deduction can reduce the exemption” is defined later under Who Can Claim a Deamount
of your income subject to tax by up to $4,000. pendent’s Expenses.
This deduction is taken as an adjustment to income.
This means you can claim this deduction even if you do not Who Cannot Claim the Deduction itemize deductions on Schedule A (Form 1040). This deduction
may be beneficial to you if you cannot take either You cannot claim the tuition and fees deduction if any of
the Hope or lifetime learning credit because your income is the following apply.
too high. Table 6-1 summarizes the features of the tuition and · Your filing status is married filing separately.
fees deduction. · Another person can claim an exemption for you as a
You may be able to take the Hope or lifetime dependent on his or her tax return. You cannot take
learning credit for your education expenses in- the deduction even if the other person does not
stead of a tuition and fees deduction. You can actually claim that exemption.
TIP
choose the one that will give you the lower tax. See · Your modified adjusted gross income (MAGI) is
chapters 2 and 3 for details about the credits. more than $80,000 ($160,000 if filing a joint return).
· You were a nonresident alien for any part of the year
and did not elect to be treated as a resident alien for
Can You Claim the Deduction tax purposes. More information on nonresident
aliens can be found in Publication 519, U.S. Tax
The following rules will help you determine if you can claim Guide for Aliens.
the tuition and fees deduction. · You or anyone else claims a Hope or lifetime learning
credit in 2008 with respect to expenses of the
Who Can Claim the Deduction student for whom the qualified education expenses
were paid.
Generally, you can claim the tuition and fees deduction if
all three of the following requirements are met.
1. You pay qualified education expenses of higher edu- What Expenses Qualify cation.
2. You pay the education expenses for an eligible stu- The tuition and fees deduction is based on qualified educadent.
tion expenses you pay for yourself, your spouse, or your
Page 36 Chapter 6 Tuition and Fees Deduction
[此贴子已经被作者于2009-3-28 2:42:36编辑过]
Q4:想请教一下大家，我作为老公的dependent和他联合报08年的税。
我08 spring semester的学费是07年12月交的（学校要求），这笔学费能作为08年的tuition deduction报吗？
ps: 我学校给的1098t上只有第5项奖学金的数目，其余部分一概都没有写。。。
A：首先，你和老公联合报税，你不能作为dependent,你和老公是联合报税人file joint return。
第二，2007年12月交的2008年的学费，应该在2007报税时报，而不是2008年。
再者，如果你的学费是奖学金提供的话，你不能deduction，只有学费是你自己从腰包里掏出来的部分才能dedution.
[此贴子已经被作者于2009-3-28 2:29:23编辑过]
到底了
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