colorfulpig
来来来, 开个2009税季贴
68763
622
2010-01-20 12:18:00
我的情况好复杂。。。
描述起来我自己都觉得累。。。
那我先问结婚后是不是就可以报 JOINT ACCOUNT了。
不管去年几月结婚的，去年整年都可以联合一起保税？
yes, as long as you maryied before or on 12/31/2009, you can file MJF.
那如果我们俩只有一个人是RESIDENT，另外一个人是NON－RESIDENT，
联合保税的话，就都可以报成RESIDENT了？
Thanks~~~~
YES
PS：再问一下。。。
1。如果在读书期间由F1变成绿卡，那5000的treaty是不是就不能享受了？比如1到8月是F1，9月拿到绿卡。
2。因为1月到8月是F1，而且是第四年的F1，好像那个5000是自动剪掉，就没上税的，如果不能享受5000的treaty，还得退给IRS？
是的，当你以resident alien的身份报税就没有treaty了，报税的时候这部分会算为收入的一部分。
下面是我从MIT看到的。。。。
来自中国的学生F1签证期间的收入可以根据China-US tax treaty全部或部分免税。
这与该学生的filing status无关。
在读期间转为resident alien for tax purpose
(如F1满5年、AOS、拿到绿卡、treated as resident as nonresident spouse)，
也可以继续享受tax treaty。 在美国境内转为F1不能享受tax treaty。
Example.
Mr.
Yu, a citizen of the People's Republic of China, entered the United
States as a nonresident alien student on January 1, 2004. He remained a
nonresident alien through 2008 and was able to exclude his scholarship
from U.S. tax in those years under Article 20 of the U.S.-People's
Republic of China income tax treaty. On January 1, 2009, he became a
resident alien under the substantial presence test because his stay in
the United States exceeded 5 years. Even though Mr. Yu is now a
resident alien, the provisions of Article 20 still apply because of the
exception to the saving clause in paragraph 2 of the Protocol to the
U.S.-People's Republic of China treaty dated April 30, 1984. Mr. Yu
should submit Form W-9 and the required statement to the payor.
这个是IRS，官方网站上的举例说明。。。
到底了
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