今年的税表已经寄出了，想到一个明年报税的问题。

我父母08年都在这里住超过183天，所以今年报税当作了我的dependent. 那今年又住上3个多月，明年报税的时候是不是只要满足了“前年1/3 天数+ 去年1/2天数+今年天数>183” 也可以做我的dependent 报税？

谢谢！

[此贴子已经被作者于2009-4-8 7:53:21编辑过]

Should not be line 21 ba, it's for other income~ you still can find 2007 tax form online.

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[此贴子已经被icyscorpio于2009-4-9 20:22:25编辑过]

03年来的，今年第一次用resident 报税。在版上受益匪浅，非常感谢！

还有两个问题想问一下：

1。08年自己交了一个学期的学费，不多，500刀。但是学校说international student没有1098t 表，我想问一下如果我没有1098t，可不可以填写8917表报tuition and fee deduction，只写自己交的学费。或者填写8863报education credit。但是看了一下8863，好像只能申请lifetime learning credit, hope credit 是给入学两年之内的新生用的，不知道是不是理解错误。个人觉得8817比8863好填写一些，但是两个表格都要1098t。

2。我按照instruction 第62、63页计算了一下我的recovery rebait credit,并没有600刀，不知道是不是大家也是这样的？

谢谢了！

Yes

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[此贴子已经被icyscorpio于2009-4-9 20:22:37编辑过]

[此贴子已经被作者于2009-4-8 10:41:20编辑过]

Top Ten Things You Need to Know About Making Federal Tax Payments  

Will you be making a payment with your federal tax return this year? If so, here is what you need to know about making tax payments correctly.

1. Never send cash!
   
2. If you file electronically, you can file and pay in a single step by authorizing an electronic funds withdrawal via tax preparation software or a tax professional.
   
3. You can pay by phone or online using a credit or debit card whether you file a paper return or electronically.
   
4. Electronic payment options provide an alternative to paying taxes or user fees by check or money order. You can make payments 24 hours a day, seven days a week. Visit IRS.gov and search e-pay, or refer to Publication 3611, e-File Electronic Payments for more details.
   
5. If you itemize, you may be able to deduct the convenience fee charged for paying individual income taxes with a credit or debit card as a miscellaneous itemized deduction. The deduction is subject to the 2 percent limit on Form 1040, Schedule A, Itemized Deductions.
   
6. Enclose your payment with your return, but do not staple it to the form.
   
7. If you pay by check or money order, make sure it is payable to the “United States Treasury.”
   
8. Always provide your correct name, address, Social Security number listed first on the tax form, daytime telephone number, tax year and form number on the front of your check or money order.
   
9. Complete and include Form 1040-V, Payment Voucher, when sending your payment and tax return to the IRS. This will help the IRS process your payment accurately and efficiently.
   
10. For more information, call 800-829-4477 for TeleTax Topic 158, "Ensuring Proper Credit of Payments.” You can also find out more in Publication 17, Your Federal Income Tax and Form 1040-V, both available at IRS.gov.

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[此贴子已经被icyscorpio于2009-4-9 20:22:51编辑过]

It that is the case, you can do filing separately.  Most of the time, filing jointly can save some taxes, but not always. 

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[此贴子已经被icyscorpio于2009-4-9 20:23:07编辑过]

In most cases, filing jointly offers the most tax savings, particularly where the spouses have different income levels. The "averaging" effect of combining the two incomes can bring some of it out of a higher tax bracket. For example, if one spouse has $75,000 of taxable income and the other has just $15,000, filing jointly can save about $1,500 in taxes versus filing separately.

But, remember that filing separately doesn't mean you go back to using the "single" rates that applied before you were married. Instead, each spouse must use the "married, filing separately" rates. These rates are based on brackets that are exactly half of the "married, filing jointly" brackets, but are still less-favorable than the "single" rates. This means that the "marriage penalty" can't necessarily be eliminated simply by filing separate returns.

The Upside

There is a potential for tax savings from filing separately -- when one spouse has significant medical expenses, casualty losses, or miscellaneous itemized deductions. These deductions are reduced by a percentage of adjusted gross income (AGI). Medical expenses, for example, are deductible only to the extent they exceed 7.5% of AGI, and only the portion of casualty losses that exceeds 10% of AGI is deductible. Miscellaneous itemized deductions, which include a variety of deductions such as investment expenses (other than investment interest), non-reimbursed employee expenses, and tax return preparation costs, are deductible only to the extent their combined total exceeds 2% of AGI (often referred to as a "2% floor").

If these deductions are isolated on the separate return of a spouse, that spouse's lower (separate) AGI, as compared to the higher joint AGI, can result in larger total deductions. For example, if one spouse has $7,000 in medical expenses and the couple's joint income is $90,000, then only $250 is deductible on a joint return, because 7.5% of $90,000 is $6,750 (and $7,000 - $6,750 = $250). But, if the income of the spouse with the medical expenses is only $15,000, the deduction increases to $5,875 on a separate return, because 7.5% of $15,000 is only $1,125 (and $7,000 - $1,125 = $5,875).

The Downside

On the other hand, the amounts you can claim for exemptions and itemized deductions, including miscellaneous itemized deductions, are phased out (i.e., reduced) once your AGI goes above a certain limit, depending on your filing status. The limit is higher for joint returns than for separate returns.

For example, in the case of the phase-out of personal exemptions, the AGI threshold in 2000 for joint returns is $193,400, but only $96,700 for separate returns. Thus, if you file a separate return, your deduction for exemptions is phased out if your AGI exceeds $96,700. But if you and your spouse file a joint return, your deduction for exemptions doesn't begin to phase out until your AGI exceeds $193,400.

(Note: These thresholds change each year. For 2001, the threshold increases to $199,450 for joint returns and $99,725 for separate returns. Check IRS Publication 553 each year for recently updated information.)

Example: Jack and Jill are married. Jack's annual income is $30,000. Jill's annual income is $110,000. If they file a married-joint return, their combined AGI would be $140,000 and they would be well under the $193,400 threshold for personal exemption phase-out. But, if they elect to file married-separate returns, Jack will do fine, but Jill will get nicked for additional taxes due to a phase-out of her personal exemption. In this case, it would likely be best for Jack and Jill to file jointly.

The amount of tax savings at stake will vary depending on how many exemptions are claimed and your income levels. Similar phase-out rules that reduce itemized deductions also might be affected by the "joint or separate" filing decision.

Wave Good-bye (To Many Deductions and Credits)

Many other tax factors might impact your decision to file separately. For example:

• The child and dependent care credit, adoption expense credit, and Hope and Lifetime learning credits are only available to a married couple filing a joint return.
  
  
• You can't take the credit for the elderly or the disabled if you file separate returns unless you and your spouse lived apart for the entire year.
  
  
• You cannot deduct qualified education loan interest unless a joint return is filed.
  
  
• You may not be able to deduct contributions to your IRA if either you or your spouse was covered by an employer's retirement plan and you file separate returns.
  
  
• A Roth IRA contribution or conversion is virtually out of the question.
  
  
• You cannot exclude adoption assistance payments or any interest income from series EE savings bonds that you used for higher education expenses if you file separate returns.
  
  
• Social Security benefits are, in some instances, more heavily taxed for a couple filing separately. The benefits are tax-free where modified AGI does not exceed $32,000 for a joint return, but the base amount is zero on a separate return.
  

Bottom Line

The decision you make for federal income tax purposes may have an impact on your state income tax bill, so the total tax impact has to be compared. For example, an overall federal tax savings by filing separately might be offset by an overall state tax increase, or vice versa. Obviously, this will depend on the laws of your state, but it is certainly an issue that must be considered before making your final decision.

Unfortunately, I can't give you any hard-and-fast rules for when it pays to file separately. The tax laws have grown so complex over the years that there are often a number of different factors at play for any given situation. The only real way that you can determine exactly which filing status is best for you is to "run the numbers," prepare your tax returns using both methods, and make your decision. It can be a difficult process. If you use computer tax programs, preparing and comparing these returns is less daunting if you know the law and apply it correctly.

Finally, those of you residing in "community property" states have even more issues to deal with when trying to separate joint income and assets to prepare a married-separate tax return. See our article Married-Separate and Community Property for more details.

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[此贴子已经被icyscorpio于2009-4-9 20:22:13编辑过]