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TaxNerd
[原创]2007 中国学生/H- B holder 报税指南
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2007-03-07 22:02:00
报税的季节到了, 向大家介绍一些报税的基本信息, 如果你有什么问题需要解答, 或有什么TIPS想在此分享的话,欢迎跟贴.
1.BASIC FOMULA for the Chinese student ( 1040NR/ 1040Nr-EZ)
wagers, and other income : XXX
-Treaty exemption: - 5,000
= Gross Income : = XX
- Itemized deduction - (your local tax and state tax withheld )
- Personal exemption - 3300
= Taxable Income = XX
Check the tax schedule, find you tax : YY
Check you W2, find you Federal Tax withheld: ZZ
Tax refund ( the money you should get back from IRS) = ZZ-YY
2. 有人问, 中国学生在美国呆满5年后, 是不是不能再按外国人身份报税了?
答: 不完全正确.
IRC Section 7701b 规定如果你是绿卡持有人, 或在美国呆满183天,你必须按美国公民的身份报税. 但一个例外是学生和学者. 来美第一天起的5年内, 学生在美国呆的时间不计算在183天的测试中. 所以学生在5年内可以一直按外国人身份报税, 同时享受中美税务协议的利益( 对5000元的税务豁免).
然而, 按照 reg. 301.7701(b)-2(b)(7)(iii), 5年后你仍然可以按照想外国人身份报税. 条件是你必须在8843表中提出申请, 阐述和证明比起美国, 你与中国的联系更加紧密, 同时你没有申请美国绿卡.
3. 如果是J, Q visa 转换成 F visa 的, 怎么算5年的期限?
答: 你持有J, Q visa的时间是计算在5年的期限内的.
4. 配偶一方持H-1, 另一方持F1, 双方可以合并保税吗? ( joint filing)
答: 可以. 都按美国公民身份合并报税. 比起分开报,通常这样可以多拿回一些退税.建议自己算一算,再做决定.
5. 从F1 转成H1, 怎么报税?
答: 2种方法, 一是按照" dual-status aliens" 报税, 这个方法比较复杂,在这里打出来也麻烦, 并且不省税, ( 没有STANDARD DEDUCTION), 所以不建议用这个方法报. 如果你真想知道的话,可以给我发信.
第二种方法是, 按照美国公民的身份报. 但你必须 make a " first year election". 具体来说就是你必须在1140后面附带一个STATEMENT, 说明你 1. MAKE A FIRST YEAR ELECTION, 2. YOU ARE NOT A RESIDENT IN 2006; 3. YOU WILL MEET THE 183 DAYS ( SUBSTANTIAL PRESENSE TEST UNDER SECTION 7701(B)) IN 2007. . 注意, 除非你MAKE THE FIRST YEAR ELECTION, 否则你不可以填1140. 通常1140 比1140 NR 省税, 因为在1140 下你可以CLAIM STANDARD DEDUCTION ($5150), WHICH IS GREATER THAN TREATY BENEFITS ( $5000).
大家有什么其他问题,欢迎跟贴, 我有空一定替大家解答.
1.BASIC FOMULA for the Chinese student ( 1040NR/ 1040Nr-EZ)
wagers, and other income : XXX
-Treaty exemption: - 5,000
= Gross Income : = XX
- Itemized deduction - (your local tax and state tax withheld )
- Personal exemption - 3300
= Taxable Income = XX
Check the tax schedule, find you tax : YY
Check you W2, find you Federal Tax withheld: ZZ
Tax refund ( the money you should get back from IRS) = ZZ-YY
2. 有人问, 中国学生在美国呆满5年后, 是不是不能再按外国人身份报税了?
答: 不完全正确.
IRC Section 7701b 规定如果你是绿卡持有人, 或在美国呆满183天,你必须按美国公民的身份报税. 但一个例外是学生和学者. 来美第一天起的5年内, 学生在美国呆的时间不计算在183天的测试中. 所以学生在5年内可以一直按外国人身份报税, 同时享受中美税务协议的利益( 对5000元的税务豁免).
然而, 按照 reg. 301.7701(b)-2(b)(7)(iii), 5年后你仍然可以按照想外国人身份报税. 条件是你必须在8843表中提出申请, 阐述和证明比起美国, 你与中国的联系更加紧密, 同时你没有申请美国绿卡.
3. 如果是J, Q visa 转换成 F visa 的, 怎么算5年的期限?
答: 你持有J, Q visa的时间是计算在5年的期限内的.
4. 配偶一方持H-1, 另一方持F1, 双方可以合并保税吗? ( joint filing)
答: 可以. 都按美国公民身份合并报税. 比起分开报,通常这样可以多拿回一些退税.建议自己算一算,再做决定.
5. 从F1 转成H1, 怎么报税?
答: 2种方法, 一是按照" dual-status aliens" 报税, 这个方法比较复杂,在这里打出来也麻烦, 并且不省税, ( 没有STANDARD DEDUCTION), 所以不建议用这个方法报. 如果你真想知道的话,可以给我发信.
第二种方法是, 按照美国公民的身份报. 但你必须 make a " first year election". 具体来说就是你必须在1140后面附带一个STATEMENT, 说明你 1. MAKE A FIRST YEAR ELECTION, 2. YOU ARE NOT A RESIDENT IN 2006; 3. YOU WILL MEET THE 183 DAYS ( SUBSTANTIAL PRESENSE TEST UNDER SECTION 7701(B)) IN 2007. . 注意, 除非你MAKE THE FIRST YEAR ELECTION, 否则你不可以填1140. 通常1140 比1140 NR 省税, 因为在1140 下你可以CLAIM STANDARD DEDUCTION ($5150), WHICH IS GREATER THAN TREATY BENEFITS ( $5000).
大家有什么其他问题,欢迎跟贴, 我有空一定替大家解答.
Amie
General personal Interest is not deductible, there are very limited exception, such as investment interest .
Eric
If you make the first year election, all the tax attributes should be determined as if you are the US Resident. For SST and Medicare, if IRS did not withhold, I will not care about it. The interest income is not exempted anymore if you are resident.
General personal Interest is not deductible, there are very limited exception, such as investment interest .
Eric
If you make the first year election, all the tax attributes should be determined as if you are the US Resident. For SST and Medicare, if IRS did not withhold, I will not care about it. The interest income is not exempted anymore if you are resident.
mimimimimi:
yes , you can. Either you or your husband can only claim an exemption for the baby.
Dogscat:
see following which I copied from my first post. I suggest you to use method II.
Attach both 8843 and 8833. One both 1042S and W2, you will see one slide says file with Federal tax return.
5. 从F1 转成H1, 怎么报税?
答: 2种方法, 一是按照" dual-status aliens" 报税, 这个方法比较复杂,在这里打出来也麻烦, 并且不省税, ( 没有STANDARD DEDUCTION), 所以不建议用这个方法报. 如果你真想知道的话,可以给我发信.
第
二种方法是, 按照美国公民的身份报. 但你必须 make a " first year election".
具体来说就是你必须在1140后面附带一个STATEMENT, 说明你 1. MAKE A FIRST YEAR ELECTION, 2.
YOU ARE NOT A RESIDENT IN 2006; 3. YOU WILL MEET THE 183 DAYS (
SUBSTANTIAL PRESENSE TEST UNDER SECTION 7701(B)) IN 2007. . 注意,
除非你MAKE THE FIRST YEAR ELECTION, 否则你不可以填1140. 通常1140 比1140 NR 省税.
漫漫长路
File 1040NR or 1040 NR-EZ. Your husband does not meet 183 days test therefore he is Non-resident. Or you can make first year election, see above reply to "Dogscat."
yes , you can. Either you or your husband can only claim an exemption for the baby.
Dogscat:
see following which I copied from my first post. I suggest you to use method II.
Attach both 8843 and 8833. One both 1042S and W2, you will see one slide says file with Federal tax return.
5. 从F1 转成H1, 怎么报税?
答: 2种方法, 一是按照" dual-status aliens" 报税, 这个方法比较复杂,在这里打出来也麻烦, 并且不省税, ( 没有STANDARD DEDUCTION), 所以不建议用这个方法报. 如果你真想知道的话,可以给我发信.
第
二种方法是, 按照美国公民的身份报. 但你必须 make a " first year election".
具体来说就是你必须在1140后面附带一个STATEMENT, 说明你 1. MAKE A FIRST YEAR ELECTION, 2.
YOU ARE NOT A RESIDENT IN 2006; 3. YOU WILL MEET THE 183 DAYS (
SUBSTANTIAL PRESENSE TEST UNDER SECTION 7701(B)) IN 2007. . 注意,
除非你MAKE THE FIRST YEAR ELECTION, 否则你不可以填1140. 通常1140 比1140 NR 省税.
漫漫长路
File 1040NR or 1040 NR-EZ. Your husband does not meet 183 days test therefore he is Non-resident. Or you can make first year election, see above reply to "Dogscat."
xqhiris:
you just need to Make the first year election. No need to file extension. Just attach a statement say you will meet 183 days test next year. see my first post regarding the first year election.
Note, part of the salary you make while you are a student/opt can claim treaty benefits.
冉冉
:
1. Daycare expense --- I am not sure if it is deductible or not. I guess it is not deductible. REmember to claim kid credit.
tuition fee is not deductible, but you can claim hope credit or lifetime learning credit. normally you are qualify lifetime learning credit. that is 20% of your tuition fee up to 2000.
2. File 1040 generally means you can not claim treaty benefits. But if you are a student stays in US more than 5 years, and you are still a student on 2006, you can claim both the 5000 treaty benefits and 5150 standard deduction.
To claim the treaty benefit you should file form 8833, state you claim treaty benefit under article 20 of US-China treaty benefits. Also states that " saving clause" not apply due to para.2 of protocol to the US-China tax treaty.
you just need to Make the first year election. No need to file extension. Just attach a statement say you will meet 183 days test next year. see my first post regarding the first year election.
Note, part of the salary you make while you are a student/opt can claim treaty benefits.
冉冉
:
1. Daycare expense --- I am not sure if it is deductible or not. I guess it is not deductible. REmember to claim kid credit.
tuition fee is not deductible, but you can claim hope credit or lifetime learning credit. normally you are qualify lifetime learning credit. that is 20% of your tuition fee up to 2000.
2. File 1040 generally means you can not claim treaty benefits. But if you are a student stays in US more than 5 years, and you are still a student on 2006, you can claim both the 5000 treaty benefits and 5150 standard deduction.
To claim the treaty benefit you should file form 8833, state you claim treaty benefit under article 20 of US-China treaty benefits. Also states that " saving clause" not apply due to para.2 of protocol to the US-China tax treaty.
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