ccaadd
<FONT color=#44BB44 size=2><STRONG>『08年报税季节活动』resident</S
10万+
1686
2009-01-16 12:31:00
F1的5000刀treaty,如果我没有记错,只有头5年有的。你可以去查一下有关中美treaty的文件,确认一下。
另外,你2000年来美国,按理说,你06年就已经是resident 的,你07和08报前一年的税的时候应该都是resident的吧?
f1>5 年可以用5000的。具体哪 PUBLICATION 记不清了。我07和08报前一年的税的时候应该都是resident的+5000刀。
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[此贴子已经被icyscorpio于2009-1-22 23:44:56编辑过]
这个超过5年还能不能用treaty免5千是有争议的,有人很久以前给大使馆写信,回信那个人说可以,所以有些人就以此为证据,但是IRS从来没有发过memo澄清,所以这个没有定论,风险自负吧
I found the info for resident alien claming treaty
http://www.irs.gov/businesses/small/international/article/0,,id=106254,00.html
Example: Article 20 of the U.S.-China income tax treaty allows an exemption from tax for scholarship income received by a Chinese student temporarily present in the United States. Under the Internal Revenue Code, a student may become a resident alien for tax purposes if his or her stay in the United States exceeds 5 calendar years. However, the treaty allows the provisions of Article 20 to continue to apply even after the Chinese student becomes a resident alien of the United States.
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[此贴子已经被icyscorpio于2009-1-22 23:54:17编辑过]
I found the info for resident alien claming treaty
http://www.irs.gov/businesses/small/international/article/0,,id=106254,00.html
Example: Article 20 of the U.S.-China income tax treaty allows an exemption from tax for scholarship income received by a Chinese student temporarily present in the United States. Under the Internal Revenue Code, a student may become a resident alien for tax purposes if his or her stay in the United States exceeds 5 calendar years. However, the treaty allows the provisions of Article 20 to continue to apply even after the Chinese student becomes a resident alien of the United States.
OIC, thanks for pointing this out.thanks!!!!!!!!!!!
没错啊,但是这个treaty是说scholarship或者fellowship不是compensation,比如前面问的opt期间可不可以免5000,如果opt期间拿的不是scholarship/fellowship而是工资,那应该不在这个treaty的范围内。
OIC, thanks for pointing this out. thanks!!!!!!!!!!!!!!!!!!!!!!!!!!
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