月沼
来来开个今年的报税贴
50258
305
2011-03-28 17:22:00
You must file a U.S. tax return and Form 8833 if you claim the following treaty benefits.
You claim a reduction or modification in the taxation of gain or loss from the disposition of a U.S. real property interest based on a treaty.
You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code.
You receive payments or income items totaling more than $100,000 and you determine your country of residence under a treaty and not under the rules for residency discussed in chapter 1.
These are the more common situations for which Form 8833 is required.
You claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate.
You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. This includes taxable scholarship and fellowship grants.
You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement.
You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return.
The payments or items of income that are otherwise required to be disclosed total no more than $10,000.
You are claiming treaty benefits for amounts that are:
Reported to you on Form 1042-S and
Received by you:
As a related party from a reporting corporation within the meaning of Internal Revenue Code section 6038A (relating to information returns on Form 5472 filed by U.S. corporations that are 25-percent owned by a foreign person), or
As a beneficial owner that is a direct account holder of a U.S. financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U.S. financial institution, qualified inter- mediary, or withholding foreign partnership or trust.
The exception described in (6) above does not apply to any amounts for which a treaty-based return disclosure is specifically required by the Form 8833 instructions.
这种情况下还需要附上8833么？？
谢谢！
到底了
Hot Deals
All Deals