l********g
发帖数: 8819 | 1 【 以下文字转载自 TAX 讨论区 】
发信人: littleling (Toby Mom), 信区: TAX
标 题: 2441表的疑问（child care expense）
发信站: BBS 未名空间站 (Fri Mar 18 17:00:59 2011, 美东)
2441表里面要求填父母双方的收入
娃妈是学生，有scholarship和ta的钱
但是没有w2,
因为scholar是免税的，ta的钱不超过5000，只有1042表
这样这个学生的收入应该填0还是scholarship+ta的钱？ | a**e
发帖数: 5794 | 2 填TA的钱，只要超过三千就行，因为每个娃最多有三千的免税额。
Full time学生即使没有任何工作收入，也可以填个数，好像是每个
月250。
【在 l********g 的大作中提到】
: 【 以下文字转载自 TAX 讨论区 】
: 发信人: littleling (Toby Mom), 信区: TAX
: 标 题: 2441表的疑问（child care expense）
: 发信站: BBS 未名空间站 (Fri Mar 18 17:00:59 2011, 美东)
: 2441表里面要求填父母双方的收入
: 娃妈是学生，有scholarship和ta的钱
: 但是没有w2,
: 因为scholar是免税的，ta的钱不超过5000，只有1042表
: 这样这个学生的收入应该填0还是scholarship+ta的钱？
| l********g
发帖数: 8819 | 3 我知道最低就是填3000，所以基本上怎么填都不影响结果
不过我一直对scholarship,和1042很糊涂：（
按照mm的说法scholarship也不算收入？
我知道这个是不在w2上，不用保税
可是就像没拿过这个钱一样么？
还有1042上的那个，也不加在w2上，
我以前保税的时候基本上也是忽视它，最后把表一起寄出去
【在 a**e 的大作中提到】
: 填TA的钱，只要超过三千就行，因为每个娃最多有三千的免税额。
: Full time学生即使没有任何工作收入，也可以填个数，好像是每个
: 月250。
| a**e
发帖数: 5794 | 4 奖学金不是工作收入，而2441要求的是earned income.
正常雇员的工资是在W-2上，但是中美之间的税务协议规定学生的前
5000块免税，所以会出现在1042上。
【在 l********g 的大作中提到】
: 我知道最低就是填3000，所以基本上怎么填都不影响结果
: 不过我一直对scholarship,和1042很糊涂：（
: 按照mm的说法scholarship也不算收入？
: 我知道这个是不在w2上，不用保税
: 可是就像没拿过这个钱一样么？
: 还有1042上的那个，也不加在w2上，
: 我以前保税的时候基本上也是忽视它，最后把表一起寄出去
| y******1
发帖数: 48 | 5 The following is information from IRS
http://www.irs.gov/individuals/students/article/0,,id=96674,00.
Taxable Scholarships and Fellowships
If you received a scholarship or fellowship, all or part of it may be
taxable, even if you did not receive a Form W-2. Generally, the entire
amount is taxable if you are not a candidate for a degree.
If you are a candidate for a degree, you generally can exclude from income
that part of the grant used for:
* Tuition and fees required for enrollment or attendance, or
* Fees, books, supplies, and equipment required for your courses.
You cannot exclude from income any part of the grant used for other purposes
, such as room and board.
A scholarship generally is an amount paid for the benefit of a student at an
educational institution to aid in the pursuit of studies. The student may
be in either a graduate or an undergraduate program.
A fellowship grant generally is an amount paid for the benefit of an
individual to aid in the pursuit of study or research.
Example 1
Tammy Graves receives a $6,000 fellowship grant that is not designated for
any specific use. Tammy is a degree candidate. She spends $5,500 for tuition
and $500 for her personal expenses. Tammy is required to include $500 in
income.
Example 2
Ursula Harris, a degree candidate, receives a $2,000 scholarship, with $1,
000 specifically designated for tuition and $1,000 specifically designated
for living expenses. Her tuition is $1,600. She may exclude $1,000 from
income, but the other $1,000 designated for living expenses is taxable and
must be included in income.
Payment for Services
All payments you receive for past, present, or future services must be
included in income. This is true even if the services are a condition of
receiving the grant or are required of all candidates for the degree.
Example
Gary Thomas receives a scholarship of $2,500 for the spring semester. As a
condition of receiving the scholarship, he must serve as a part-time
teaching assistant. Of the $2,500 scholarship, $1,000 represents payment for
his services. Gary is a degree candidate, and his tuition is $1,600. He can
exclude $1,500 from income as a qualified scholarship. The remaining $1,000
, representing payment for his services, is taxable. |
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