coder
税表tips, (for F1, 超过5年的)
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2006-03-08 15:46:00
（1）首先是填那个表，只要你的status是F1，并且超过5年了，不管是OPT还是CPT,都用form 1040EZ或者1040
这个的理论根据是pub 519, 看看上面non-resident or resident-alien的定义就知道了。记得前两天看见一个帖子说只要是 F1就是NR,这个是不对的。
（2）关于$5000的tax treaty， 这个还是可以继续用的，如果你的免税没有在w2上面体现出来，就是如果你全年所有的工资都扣税了，那么在1040第21行上面填上$5000,并且写上这个是tax exempt income， China, treaty article 20，然后在22行总额里面减去5000刀就行了。
理论依据是pub 519 Chapter 9,下面是从pub 519里面copy下来的。
（1）首先是填那个表，只要你的status是F1，并且超过5年了，不管是OPT还是CPT,都用form 1040EZ或者1040
这个的理论根据是pub 519, 看看上面non-resident or resident-alien的定义就知道了。记得前两天看见一个帖子说只要是 F1就是NR,这个是不对的。
这个以前不知道啊，pub 519上哪里有，LZ 具体说说好吗？
Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens
Generally, you must be a nonresident alien student, apprentice, trainee, teacher, professor, or researcher in order to claim a tax treaty exemption for remittances from abroad for study and maintenance in the United States, for scholarship, fellowship, and research grants, and for wages or other personal service compensation. Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income.
However, if you entered the United States as a nonresident alien, but you are now a resident alien for U.S. tax purposes, the treaty exemption will continue to apply if the tax treaty's saving clause (explained later) provides an exception for it and you otherwise meet the requirements for the treaty exemption (including any time limit, explained later).
If you qualify under an exception to the treaty's saving clause, you can avoid income tax withholding by giving the payor a Form W-9 with the statement required by the Form W-9 instructions.
[此贴子已经被作者于2006-3-8 23:35:57编辑过]
我突然想起来，F1学生第六年开始是应该交social security的，那这$5000需要交social security tax吗？
这个以前不知道啊，pub 519上哪里有，LZ 具体说说好吗？
http://www.irs.gov/publications/p519/ch01.html
Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens
Generally, you must be a nonresident alien student, apprentice, trainee, teacher, professor, or researcher in order to claim a tax treaty exemption for remittances from abroad for study and maintenance in the United States, for scholarship, fellowship, and research grants, and for wages or other personal service compensation. Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income.
However, if you entered the United States as a nonresident alien, but you are now a resident alien for U.S. tax purposes, the treaty exemption will continue to apply if the tax treaty's saving clause (explained later) provides an exception for it and you otherwise meet the requirements for the treaty exemption (including any time limit, explained later).
If you qualify under an exception to the treaty's saving clause, you can avoid income tax withholding by giving the payor a Form W-9 with the statement required by the Form W-9 instructions.
nod nod,
http://www.irs.gov/publications/p519/ch09.html#d0e10330
Some exceptions to the saving clause apply to all resident aliens (for example, under the U.S.-People's Republic of China treaty); others apply only to resident aliens who are not lawful permanent residents of the United States (green card holders).
到底了
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