Nonresident Spouse Treated as a Resident
http://www.irs.gov/businesses/small/international/article/0,,id=96370,00.html
Q1: 麻烦大家看看我的情况，
我2003年8月来美国，应该可以resident报税了。
我2008年10月以前opt, 10月以后H1B
ld也是10月之前opt，10月之后H1B, 11月从NY搬到PA工作，在NY没有收入，只有PA有收入
请问,
1. 我们的Federal tax可以joint filing吗？
2. 我们的state tax可以joint filing吗? PA和NY的税哪个低点呢？
A:1.你们可以joint filing. 你们既有5000treaty,又可以享受resident的standard deduction,能省不少税的。
2.state tax也可以joint filing。 PA当然比NY税低啦，flat rate 3.07%。
Q2:我老公是f1第6年，现在是opt。
我是f1第3年。
我们能不能联合报税，然后用resident alien？
A:如果2008年是第六年（2003年来美），那就可以联合报税用resident alien
Q3: 我是第四年的F-1，LD是H-1，我们去年是Joint Rsident报税，今年可以分开报吗？我以non-R, LD 以Rsident?谢谢啦！
A:你们可以分开报，一个NR，一个resident。但是你们去年是joint resident，那么今年你要写一个Revocation of Choice Statement，说明你们去年选择了你non-resident spouse treated as resident这个choice，你今年要revoke this choice。写上你们两个的名字，地址，ID，然后注明那个spouse要revoke the choice.
要注意的事如果你们今年revoke the choice，那以后就不可以再次选择。也就是说你要一直按NR报税，直到你自己也是resident为止。
[此贴子已经被作者于2009-3-16 14:15:32编辑过]
dual status:
A1:Here is the link for the form you can file extension. If you file extension, you still need to pay the taxes now, and the due date is 10/15/09. They count half year from 4/15/09.
http://www.irs.gov/pub/irs-pdf/f4868.pdf
Don't recommend to file tax extension if you owe money to IRS.
The due date of your owed tax money is still 4/15/09, and you need to pay additional interest to IRS if you pay it later.
A2: 申请extension用form4868。待满半年就是说对你这种情况，如果你2009年是resident了，你再填2008的税表就可以按resident算，所以你要等到你在2009年一共待满183天变成resident以后再填。具体的关于resident，nonresident，dual status这些的解释，在pub519第一章有详细说明。claim600元就是在form1040 line70，但是你要是按nonresident报你就不能填form1040。
Q1:但是我看了PUB519,似乎是说即使EXTENSION, 也只能送10月起算RESIDENT, 而不能08年全年算RESIDENT,究竟哪个对呢?
starting date for 2007 is the first day of the earliest 31-day period that you use to qualify for the choice. You are treated as a U.S. resident for the rest of the year.
A：前两个答案是对的。仔细看看pub519，first-year choice那一部分。
If you do not meet either the green card test or the substantial presence test for 2006 or 2007 and you did not choose to be treated as a resident for part of 2006, but you meet the substantial presence test for 2008, you can choose to be treated as a U.S. resident for part of 2007. To make this choice, you must:
Be present in the United States for at least 31 days in a row in 2007, and
Be present in the United States for at least 75% of the number of days beginning with the first day of the 31-day period and ending with the last day of 2007. For purposes of this 75% requirement, you can treat up to 5 days of absence from the United States as days of presence in the United States.
按照上面的说法，你2007，2008年都不是resident，但是2009年你的情况符合183天的substantial presence test，那么2008年你可以按照resident来算的。所以上面的答案要你先file extension，等满了183天之后你就可以按照resident报税了。
Q2:我06年F1来美, 07年第毕业,08年1月开始OPT工作,10月转H1. 先生在国内,孩子去年初
来美,12岁以下.
我的问题是:
1. 可不可以按RESIDENT报税? 还是NO RESIDENT?按什么身份报?
2. 5000 TREATY 是不是可以用?
3.去年妈妈来这几个月照顾孩子,可不可以报CHILD CARE EXPENSES.没有收据,可以报多
少?
4.以前没收入也没报过税, 2007年的600元和我有关系吗? 能退给我吗?
5. 银行的利息用不用报? 还是回到了RESIDENT还是NORESIDENT的问题.
A:1. 你是dual status，如果你今年申请extension，待满半年以后再报，就可以把2008全年按resident算。如果你现在报，可以用first year choice，这样就是从10月开始算resident。
2. 5000treaty可以用在opt期间的收入。
3. 我觉得不能claim。claim这个的时候需要提供care provider的ssn，他也需要为这笔收入缴税。
4. 如果你2008不是以nonresident报税，你应该可以拿到这笔钱，在form1040 line70 claim。
5. 如果是resident了利息就要报。你当然可以选择全年按nonresident报，但是以你的情况，应该还是resident比较划算。
Q3：2008年我的状态只能是dual status。但是我和老公可以一起按resident联合报6月以后的税。这样老公2008年也变成daul status报税了是吗？
至于IRS的专门解释5000$treaty的document在哪里可以下载到呢？想把它打印出来和学校的税务分析再理论一下。不甚感激！
A： 2008年你如果单独报是dual status，如果联合报我不确定是dual status还是全年都是resident。你最好仔细读读我前面提到的那个例子和那一节的说明，我觉得从那个例子看，你们应该是可以全年按resident报。
那5000的treaty，你可以给他们看以下的链接：http://www.irs.gov/publications/p519/ch09.html
在 Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens那一节里有解释一般的treaty不适用于resident但有些例外，所举的例子就是用来claim$5000的 US-China Tax-treaty article 20。
treaty的原文在http://www.irs.gov/pub/irs-trty/china.pdf，article20(c)就是关于$5000的部分。
treaty的解释在http://www.irs.gov/pub/irs-trty/chintech.pdf，article20部分的第二段也有明确提到该treaty对resident 仍适用。
这几个链接都来自IRS的官方网站，肯定都是合法有效的。
[此贴子已经被作者于2009-3-30 11:15:15编辑过]
房子，车
Sales Tax Deduction for Vehicle Purchases | |
|
Expanded Tax Break Available for 2009 First-Time Homebuyers
WASHINGTON — The Internal Revenue Service announced today that taxpayers who qualify for the first-time homebuyer credit and purchase a home this year before Dec. 1 have a special option available for claiming the tax credit either on their 2008 tax returns due April 15 or on their 2009 tax returns next year.
Qualifying taxpayers who buy a home this year before Dec. 1 can get up to $8,000, or $4,000 for married filing separately.
“For first-time homebuyers this year, this special feature can put money in their pockets right now rather than waiting another year to claim the tax credit," said IRS Commissioner Doug Shulman. “This important change gives qualifying homebuyers cash they do not have to pay back.”
The IRS has posted a revised version of Form 5405, First-Time Homebuyer Credit, on IRS.gov. The revised form incorporates provisions from the American Recovery and Reinvestment Act of 2009. The instructions to the revised Form 5405 provide additional information on who can and cannot claim the credit, income limitations and repayment of the credit.
This year, qualifying taxpayers who buy a home before Dec. 1, 2009, can claim the credit on either their 2008 or 2009 tax returns. They do not have to repay the credit, provided the home remains their main home for 36 months after the purchase date. They can claim 10 percent of the purchase price up to $8,000, or $4,000 for married individuals filing separately.
The amount of the credit begins to phase out for taxpayers whose adjusted gross income is more than $75,000, or $150,000 for joint filers.
For purposes of the credit, you are considered to be a first-time homebuyer if you, and your spouse if you are married, did not own any other main home during the three-year period ending on the date of purchase.
The IRS also alerted taxpayers that the new law does not affect people who purchased a home after April 8, 2008, and on or before Dec. 31, 2008. For these taxpayers who are claiming the credit on their 2008 tax returns, the maximum credit remains 10 percent of the purchase price, up to $7,500, or $3,750 for married individuals filing separately. In addition, the credit for these 2008 purchases must be repaid in 15 equal installments over 15 years, beginning with the 2010 tax year.
Q：09年那个first home buyer 的credit 是refundable 还是unrefundable
A：
As I understand, you do not need to pay it back if you remain it as your main home for 36 months after the purchase date. This is only for people who buy the house after after 12/31/08, but before 12/1/09. If you bought before 12/31/08, you still need to pay it back.
This year, qualifying taxpayers who buy a home before Dec. 1, 2009, can claim the credit on either their 2008 or 2009 tax returns. They do not have to repay the credit, provided the home remains their main home for 36 months after the purchase date. They can claim 10 percent of the purchase price up to $8,000, or $4,000 for married individuals filing separately.
The IRS also alerted taxpayers that the new law does not affect people who purchased a home after April 8, 2008, and on or before Dec. 31, 2008. For these taxpayers who are claiming the credit on their 2008 tax returns, the maximum credit remains 10 percent of the purchase price, up to $7,500, or $3,750 for married individuals filing separately. In addition, the credit for these 2008 purchases must be repaid in 15 equal installments over 15 years, beginning with the 2010 tax year.
Q1: 只有一房， 后出租给别人。 自己另租。
1. 算RENTAL PROPERTIES, 利息和房屋税部分可以抱，对不对？
2. 自己的租金可以CLAIM么？做出租屋的花销？
A1:
1) the rental property expense can include your mortgage interest, property tax, repair expenses and depreciation expense
2) no, you can't
A2： Normally, 1 yes, 2 no.
But be careful with some limitation and exception.
You'd better read: 2008 Publication 527
[此贴子已经被作者于2009-3-28 1:52:35编辑过]
Q2： property tax的问题，如果新买了房子，2008年付了一部分2009年的税（因为都是要求提前交的），那么报税是按实际交上去的（包括部分09年的），还是只算2008年应交的？
A1：report the property tax deduction on the year you paid it. Also, remember to look at your closing statement if you paid any at the closing.
A2：你说的很明白。 你的2008地税应该算当年实付金额 （包括多交的那部分）。
[此贴子已经被作者于2009-3-9 10:36:34编辑过]
Q3: 知道买房子利息可以抵税，那么去年买了新车，贷款的利息可以用来抵税吗？联邦税，州税都可以抵吗？应该用哪个form？
A1： Car loan interest is not deductable even you use itemized. However, some people take money out from their home equity line to buy a car, most of these people report all their interest expense on their tax return. Your mortgage interest total will be sent to IRS, but not your car loan interest. Once IRS could not match your # with #s sent by the banks, they will send you a letter.
If you have 1099-misc income, car loan interest can be deductable, and you report it on Schedule C.
A2：联邦税用1040, schedule A，州税我不清楚。但是如果你没有房子贷款的利息和房地产税什么的，一般来说你的itemized的钱数不会大于standard，就不要折腾了。
如果itemize，你报的是state sales tax的话，你可以把你买车的sales tax加上去。但是如果是standard deduction就不行了。
not sure other states, but it is not deductible in CA.
[此贴子已经被作者于2009-3-9 10:36:58编辑过]
Q4：请问：如果刚买房子，第一年利息不少，那是不是基本上说来用ITEMIZED EXEMPTION会更合算？ 非得两种都算一遍才知道吗，还是有什么大拇指法则吗？谢谢。
A：add your mortgage interest, your property tax (you may pay some on the closing, check your closing statement) and your state tax (on your w-2), and your contributions. If the sum is more than $10,900 (married filing jointly) or $5,450 for single, you should use itemized deduction. It would be better to do both, so you can compare.
[此贴子已经被作者于2009-3-9 10:37:09编辑过]
Q5：那个first time homebuyer credit怎么回事，是借钱吗? 怎么说两年里每月都要还?
A：The “first-time home buyer credit” is a temporary refundable, repayable tax credit equal to 10% of the purchase price of a home, up to $7,500 for singles and married couples filing jointly. (Singles who buy a house together get only $3,750 each, as do married couples filing their tax returns separately.) [...]
But the way the credit works, it’s actually more like an interest-free loan. Two years after you claim this credit, you have to start paying it back. The payback comes over 15 years in 15 equal installments–meaning you owe an extra $500 on your tax return each year. Sell your house, and you have to pay the rest back that year from your profits. (No profits, no pay back. Also, if you die, your heirs are off the hook.)
The allowed credit starts being reduced once a single has $75,000 of modified adjusted gross income, or once a couple has $150,000 of income. The credit goes away entirely at $95,000 for singles and $170,000 for couples.
A2：友情提示：前些天我的agent给我发信，first home buyer 有 $7500的 tax credit。我仔细看了，其实算是无息贷款，要分15年还上。但是也不错了，如果把这笔钱还要principle里，十五年也省不少利息呢。具体细节见下面的link：
http://www.federalhousingtaxcredit.com/
A3:tax credit， 和你的退税一起推给你支票或者直接存入你的帐户。以后15年每年多还500tax
A4: 2008年FIRST TIME HOUSE BUYER可以QUALIFY 7500 的TAX CREDIT，不过这7500是要在15年里REPAY的。但是，在SENATE讨论的STIMULUS PACKAGE里，2009/01/01 - 2009/06/01的FIRST TIME HOUSE BUYER，同样有7500的TAX CREDIT，而且是不用REPAY的。
从2008-2016年，家里新装SOLAR ELECTRIC， SOLAR WATER HEATING 的，都可以有30%的TAX CREDIT。比如，你花了5000刀装了SOLAR WATER HEATING，报税的时候可以退回1500，实际成本也就只有3500刀了。
Q6：09年那个first home buyer 的credit 是refundable 还是unrefundable
A：As I understand, you do not need to pay it back if you remain it as your main home for 36 months after the purchase date. This is only for people who buy the house after after 12/31/08, but before 12/1/09. If you bought before 12/31/08, you still need to pay it back.
This year, qualifying taxpayers who buy a home before Dec. 1, 2009, can claim the credit on either their 2008 or 2009 tax returns. They do not have to repay the credit, provided the home remains their main home for 36 months after the purchase date. They can claim 10 percent of the purchase price up to $8,000, or $4,000 for married individuals filing separately.
The IRS also alerted taxpayers that the new law does not affect people who purchased a home after April 8, 2008, and on or before Dec. 31, 2008. For these taxpayers who are claiming the credit on their 2008 tax returns, the maximum credit remains 10 percent of the purchase price, up to $7,500, or $3,750 for married individuals filing separately. In addition, the credit for these 2008 purchases must be repaid in 15 equal installments over 15 years, beginning with the 2010 tax year.
[此贴子已经被作者于2009-3-9 10:37:41编辑过]
Q7：我2008年4月底买房。 在settlement stattement 上有一项 country property taxes( 01/01/08 thru 04/30/08). 请教大家这部分 property tax 是builder 替我们交的， 还是我们自己交的？能够抵税吗？ 谢谢。
A: it should be "county" property tax.
It's your responsibility to pay the property tax.
And yes, you can deduct it for tax return.
[此贴子已经被作者于2009-4-1 13:50:10编辑过]
Q8: 这月刚出的那个买车可以保税的计划，哪位懂行的mm给说说，08年底买的新车可不可以用？还是必须09年买的新车？有新闻链接的最好，谢谢：）
A1:only hybrid. You get credit on the year you bought the car. If you bought 2009 car in 2008, you will get the credit when you file your 2008 tax returns.
A2: 我想这个MM问的是最新的stimulus package里的关于买新车的退税吧，不是指原来的hybrid的车可以deduct tax的那个。
如果我理解的没错，那么这个新车的具体退税计划好像还没有细则出来吧。
目前知道的是：Consumers who had hoped for a big tax break for buying a new car also will be disappointed. An $11.5 billion break proposed by the Senate is now down to just $2 billion, with tighter limits on who qualifies. Among other things, the proposal would allow buyers a federal income-tax deduction on local taxes on new-car purchases.
具体细节：http://www.govtrack.us/congress/bill.xpd?bill=h111-1
[此贴子已经被作者于2009-3-9 10:38:13编辑过]
Q9:想请教几个问题：
1. property tax是不是只有08年底前付出的才可以deduct, 之后的要到下一年才可以deduct? 还有deduct limit是不是只有$1000？
2. donation必须在08年底做的才算吗？还是09年4月前都算？
3. 我跟LG08年各自从IRA里取了10，000用作第一次买房，turbo怎么把这笔钱都算作我们的income了？害得我们AGI过高。。。早知道就不取了。。。
4. 现在这种经济形势下，大家觉得还有必要放traditional IRA吗？
A: 1. property tax - get the deduction when you paid it. If you paid it in 2008, you get the deductions on your 2008 tax returns. That is why a lot of people paid their state tax estimate and property tax in December.(when you write you property tax check, if you write 12/31/08, you can get the deduction in 2008. never heard of the $1K limit.
Some people need to pay estimate taxes quarterly. Q4 is due 1/15/09. A lot of people will pay state by 12/31, so they can get the deduction in 2008, but still pay Federal by 1/15/09 since there is no tax benefit to pay it early.)
2. Donation is the same. only get deduction for whatever you donated in 2008
3. if you took out $10K, that is your income for 2008 since that was your deduction on the year you put in the money in your IRA account.. For first home buyer, you do not need to pay the penalty.
4. depends. you can put money in IRA, but do not buy risky stocks/funds.
Q10：1. 我和男朋友08年一起买的房子，那我们各自的税表是不是都可以有有关房子的DEDUCTION?
2. 关于去年买房的15，000免息贷款， 是不是应用于一个人，还是两个人都可以申请？
A：1. 50%/50% for property tax, mortgage interest and all others.
2. should be only one since it is based on property.
Q11: 我本来是准备今年3月31日买房closing的， 然后用那个8000的退税。 但房子出了问题， 没买成。 现在还是准备今年买， 但我没有100%的把握能在12月1好之前买成， 是不是只有延期报税这条路了。 延期报税怎么搞呢？ 就说原因是要买房子？
A:
[此贴子已经被作者于2009-3-28 3:00:10编辑过]
到底了
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