maykitty
ING的利息需要报税吗?
1676
6
2006-04-10 08:01:00
ING 没给寄1099,不知它的利息需要交税吗?我知道在中国,理财产品的利息是不用上税的.
if non-resident, no
if resident, yes, you need
ING 没给寄1099,不知它的利息需要交税吗?我知道在中国,理财产品的利息是不用上税的.
This is US, so you should follow rules here.
请教各位，
我目前以L工作签证在美工作，请问我保税是到底算是non-resident还是resident，银行利息到底要不要保税？
谢谢
请教各位，
我目前以L工作签证在美工作，请问我保税是到底算是non-resident还是resident，银行利息到底要不要保税？
谢谢
The L visa types (and other visa types, such as E, O, P, R, etc.) should follow the same rules in determining their tax status as individuals on the H-1B visa. Here are the rules:
H-1B Teachers and Researchers
1. Resident Alien for federal tax purposes from the first day of physical presence in the US
a. If first day of physical presence is January 1, file as Resident Alien for full year
b. If first day of physical presence is not January 1, file as Resident Alien for part-year
c. If first day of physical presence is January 1 but in F, J, M, or Q status in a year in which would have been Nonresident in that status, file as Resident Alien for part-year
d. If married on December 31 and one or both are Resident Aliens or one is a US Citizen or Resident Alien for federal tax purposes may elect to file as Resident Aliens for the full year
2. Resident Alien for full calendar year, file tax return Form 1040 by April 15
a. Taxed on worldwide income
b. Tax rates, deductions and exemptions the same as for US citizens
3. Resident Alien for part-year. See IRS Pub. 519, US Tax Guide for Aliens, for special rules on dual-status tax returns
a. Taxed on worldwide income during residency period only. Taxed as a Nonresident Alien on US source income during pre-residency period.
b. Single or married filing separately tax rates and 1 exemption
c. Not eligible for standard deduction
4. Withholding on compensation
a. Nonresident Period
1) Single rates and 1 or no exemptions regardless of marital status
2) Form W-4 indicating NRA on line 6 required
b. Resident Period
1) Single or married filing jointly rates
2) Can use Form W-4 to reduce withholding
5. H-4 family members same rules for determining residency
6. A Resident Alien subject to US social security/and Medicare taxes may be entitled to exemption under a social security (totalization) agreement by presenting a Certificate of Coverage evidencing payment of social security taxes to the home country
B. In the US less than 183 days in the calendar year and not a Resident Alien for federal tax purposes in the prior year or prior two years
2. File tax return Form 1040NR or 1040NREZ by April 15; by June 15 if no income subject to wage withholding
a. Married filing separately or single tax rates and 1 exemptionb. Not eligible for standard deduction
b. Form W-4 indicating NRA on line 6 required
4. Can use personal exemption to offset taxable scholarships and fellowships if not used for employment.
5. H-4 family members same rules for residency determination
6. H-1B Nonresident Alien subject to US social security/Medicare taxes may be entitled to exemption under a social security (totalization) agreement by presenting a Certificate of Coverage evidencing payment of mandatory social security taxes to the home country
7. If in the US at least 31 consecutive days, may elect to file as a part-year resident provided
a. The individual is a resident in the subsequent year and
b. The individual was present 75 percent of the days from the beginning of the 31 days through the end of the calendar year
1. Nonresident Alien for tax purposes if individual had a closer connection to a tax home in a foreign country and has not taken steps in calendar year to obtain US permanent resident status or applied to adjust to US permanent resident - follow rules in Section B above and include a completed Form 8840, Closer connection Statement, with the return
2. Otherwise Resident Alien for taxes purposes-follow rules in Section A above
So, if you are filing non-resident alien, you dont have to pay income tax on interest; otherwise, you do.
到底了
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