C***n
发帖数: 452 | 1 请问w7/1040延期情况下应该寄到哪里啊？
还有这个8833表：opt/h1b是不是该全选下面的选项啊？知道的请指点一下，谢谢谢谢
Check one or both of the following boxes as applicable:
1) The taxpayer is disclosing a treaty-based return position as required by
section 6114
2) The taxpayer is a dual-resident taxpayer and is disclosing a treaty-based
return position as required by
Regulations section 301.7701(b)-7
3) Check this box if the taxpayer is a U.S. citizen or resident or is
incorporated in the United States |
|
s*****m
发帖数: 8094 | 2 攒rp，给发个包子吧。
Taxpayer is a citizen of the People's Republic of China. He entered the USA
on XXXXXX on an F-1 visa(student),
and has remained in F-1 status continuously since then. Under the residency
rules of IRC 7701(b) the taxpayer
passed the substantial presence test in XXXX and his residency starting date
was XXXXXX. This means that for
XXXX, the taxpayer is a resident alien and is filling form 1040 for XXXX as
a resident alien.
Ariticle 20(c) of the USA-China income tax treaty allows an annu |
|
a******v
发帖数: 343 | 3 来美超过五年了
请问8833表上这几个checkbox怎么选
Check one or both of the following boxes as applicable:
● The taxpayer is disclosing a treaty-based return position as required by
section 6114
● The taxpayer is a dual-resident taxpayer and is disclosing a treaty-based
return position as required by
Regulations section 301.7701(b)-7
Check this box if the taxpayer is a U.S. citizen or resident or is
incorporated in the United States
还有Address in country of residence是填中国的地址还是现在美国的地址
谢谢 |
|
s******z
发帖数: 295 | 4 这只是个模板，本人不负任何责任。
Taxpayer is a citizen of the People's Republic of China. He entered the USA
on 07-9-2007 on a J-1 visa (Teachers, Professors and Researchers), and has
remained in J-1 status continuously since then. Under the residency rules of
IRC 7701(b) the taxpayer passed the substantial presence test in 2009 and
his residency starting date was Jan. 1, 2009. This means that for 2009, the
taxpayer is a resident alien and is filling form 1040 for 2009 as a resident
alien.
Article 19 of the USA |
|
J****9
发帖数: 442 | 5 May not need to file 8833 together with your Form 1040.
See below as well.
When and Where To File
Attach Form 8833 to your tax return (i.e.,
Form 1040NR, Form 1040NR-EZ, Form
1120-F, etc.). If you would not otherwise
be required to file a tax return, you must
file one at the IRS Service Center where
you would normally file a return to make
the treaty-based return position
disclosure under section 6114 (see
Regulations section 301.6114-1(a)(1)(ii))
or under Regulations section
301.7701(b)-7. |
|
m*******u
发帖数: 679 | 6 Check one or both of the following boxes as applicable:
The taxpayer is disclosing a treaty-based return position as required by
section 6114
The taxpayer is a dual-resident taxpayer and is disclosing a treaty-based
return position as required by
Regulations section 301.7701(b)-7
我是想申请那中美treaty的5000免税。应该选哪一个？
Check this box if the taxpayer is a U.S. citizen or resident or is
incorporated in the United States
我报税是按resident alien报，这里能算作us resident吗？还是根本不用选这个box了。
谢谢！ |
|
q**i
发帖数: 1293 | 7 去年10月1日前都是OPT(第六年的F1身份),填8833的时候,下面这两个应该选择哪一个呢
?谢谢
Check one or both of the following boxes as applicable:
● The taxpayer is disclosing a treaty-based return position as required by
section 6114
● The taxpayer is a dual-resident taxpayer and is disclosing a treaty-based
return position as required by
Regulations section 301.7701(b)-7 |
|
B***r
发帖数: 77 | 8 那一年我老婆是resident了 我还是nonresident.
但是因为我们一起file 所以我也等效于resident了？
8833上要check box
The taxpayer is disclosing a treaty-based return position as required by
section 6114
和
The taxpayer is a dual-resident taxpayer and is disclosing a treaty-based
return position as required by Regulations section 301.7701(b)-7
应该check哪一个？因为我那年自己还是nonresident 是不是还不算作dual-resident啊？
谢谢。 |
|
H****g
发帖数: 2273 | 9 First Year Choice + Treat NR Spouse as R.
这两个个box是选第二个么？
Check one or both of the following boxes as applicable:
? The taxpayer is a dual-resident taxpayer and is disclosing a treaty-based
return position as required by Regulations section 301.7701(b)-7
? The taxpayer is disclosing a treaty-based return position as required by
section 6114 |
|
e****t
发帖数: 971 | 10 我正好在查1040, treaty的信息，看到如下内容。
http://turbotax.intuit.com/support/iq/TurboTax/Federal-Tax-Form
Federal Tax Forms Not Supported by TurboTax 1040 Products
Updated: 10/27/2010
Article ID: GEN12868
TurboTax supports a range of federal tax forms that are most frequently used
by individual 1040 filers.
Because the IRS offers many forms, some used only by a fraction of taxpayers
, there are some 1040 forms that TurboTax does not support.
Below is a list of federal 1040 tax forms that are not included in ... 阅读全帖 |
|
B**T
发帖数: 294 | 11 前后矛盾啊
Example13：
Kia came to the U.S. in 2000 on an F-1 visa to study
bio-engineering. She has not left the U.S. except for short
visits home. In 2007 she earned $10,700 as a graduate
assistant. She must file a Form 1040. She can exclude
$5,000 of her wages under her treaty benefit. The
remaining $5,700 will be her adjusted gross income. She
will attach Form 8833, Treaty-Based Return Disclosure
Under Section 6114 or 7701(b), to her Form 1040. |
|
m******a
发帖数: 1639 | 12 我们的情况：
2006/9 F1/F2来美，
2009/7/1-2010/6/30 OPT
2010/7/1 H1B/H4 to present
我们2010年应该可以file as resident了，因为h1b过了180天。可是在填写
8833第5项的时候看到下面这个链接的内容，
http://www.dc495.com/wiki/index.php?title=Tax_Return
第5项：Explain the treaty-based return position taken. Include a brief
summary of the facts on which it is based. Also, list the nature and amount
(or a reasonable estimate) of gross receipts, each separate gross payment,
each separate gross income item, or other item (as applicable) for which the
treaty b... 阅读全帖 |
|
A******a
发帖数: 587 | 13 应该不需要8833，或者不是这个表。因为instruction中说把这个表附于1040NR，
1040NR-EZ,这些是nonresident alien用的表，如果用1040EZ就不用/是这个表了。
When and Where To File
Attach Form 8833 to your tax return (i.e., Form 1040NR, Form 1040NR-EZ, Form
1120-F, etc.). If you would not otherwise be required to file a tax return,
you must file one at the IRS Service Center where you would normally file a
return to make the treaty-based return position disclosure under section
6114 (see Regulations section 301.6114-1(a)(1)(ii)) or under Regulations
s... 阅读全帖 |
|
l******l
发帖数: 59 | 14 For tax purpose, 我是Resident Alien, 也是F1学生。 我因为错过了去年学校的一个
deadline, 现在需要自己填写8833表格。
学校负责外国学生税务的人说不是很清楚怎么填，现在我也很抓狂。。。要是有填过这
个表格，希望能够帮我看看。。。第一次填这个表格，问题挺多的，谢谢！！！！
下面的两条应不应该搭钩？
The taxpayer is disclosing a treaty-based return position as required by
section 6114.
The taxpayer is a dual-resident taxpayer and is disclosing a treaty-based
return position as required by Regulations section 301.7701(b)-7.
～～～～～～～～～～～～～～～～～～～～～
这个呢, resident alien 应该打勾吗？
Check this box if the taxpayer is a U.S. citizen or ... 阅读全帖 |
|
j***o
发帖数: 289 | 15 如果是resident alien
下面这两项选那一项，非常感谢
The taxpayer is disclosing a treaty-based return position as required by
section 6114.
The taxpayer is a dual-resident taxpayer and is disclosing a treaty-based
return position as required by Regulations section 301.7701(b)-7. |
|
p******r
发帖数: 6213 | 16 最后一贴。转个本版的老贴，看IRS回信的第一段，不多说了。另外，教唆他人逃税的
罪行，在轮到我之前，还有众多包括正宗美国白人在内的CPA顶着。
想当个好人真累啊。
发信人: tank (T-90), 信区: TAX
标 题: No.2 and some useful info for tax treaties
发信站: The unknown SPACE (Wed Mar 6 16:27:15 2002), 转信
B4 the system was down, there was a discussion about the US china tax treaty
for lecture, professor and researcher. Someone said the article 19 only
applys
to J1 visa holders. I asked the question to IRS. In the begining they told
me
I have to pay federal tax as H1 holder. Then I argued w... 阅读全帖 |
|
p******r
发帖数: 6213 | 17 最后一贴。转个本版的老贴，看IRS回信的第一段，不多说了。另外，教唆他人逃税的
罪行，在轮到我之前，还有众多包括正宗美国白人在内的CPA顶着。
想当个好人真累啊。
发信人: tank (T-90), 信区: TAX
标 题: No.2 and some useful info for tax treaties
发信站: The unknown SPACE (Wed Mar 6 16:27:15 2002), 转信
B4 the system was down, there was a discussion about the US china tax treaty
for lecture, professor and researcher. Someone said the article 19 only
applys
to J1 visa holders. I asked the question to IRS. In the begining they told
me
I have to pay federal tax as H1 holder. Then I argued w... 阅读全帖 |
|
p*******y
发帖数: 125 | 18 正在写make choice的statement，去年的10月开始我的h1b生效，之前一直用opt，请问
下面的statement正确吗？
我的residency starting date可以算2010年10月1日吗？还是1月1日？
请指教，谢谢！
Under the residency rules of IRC 7701(b), I passed the substantial presence
test in 2010 and my residency starting date was Oct 1, 2010. This means
that for 2010, I was a resident alien and I am filing form 1040 for 2010 as
a
resident alien. |
|
M*****k
发帖数: 85 | 19 Most tax treaties for graduate students grant a five-year exemption from
first date of U.S. arrival.
The tax treaty from the People's Republic of China (PRC) contains no time
limit, and a Chinese student who qualifies for it may use the article for as
long as he is a bona fide student in valid F-1 status, including during
that period in which he is engaged in practical training in valid F-1 status.
This means that even when the taxpayer becomes a resident alien under the
substantial presence tes... 阅读全帖 |
|
a*****a
发帖数: 19262 | 20 More questions:
我是F1转H1B 2011转的，现在仍然是H1B，以下几个问题应该如何回答呢？谢谢
(1)The taxpayer is disclosing a treaty-based return position as required by
section 6114
(2)
The taxpayer is a dual-resident taxpayer and is disclosing a treaty-based
return position as required by
Regulations section 301.7701(b)-7
(3) Check this box if the taxpayer is a U.S. citizen or resident or is
incorporated in the United States |
|
l*******y
发帖数: 8 | 21 F1学生，今年第六年，现在是opt身份。8833有下面三个boxes，该选哪些：
1. The taxpayer is disclosing a treaty-based return position as required by
section 6114。
2. The taxpayer is a dual-resident taxpayer and is disclosing a treaty-based
return
position as required by Regulations section 301.7701(b)-7
3. Check this box if the taxpayer is a U.S. citizen or resident or is
incorporated in the
United States.
|
|
I*********c
发帖数: 856 | 22 可能记错了，没报过06年的
看了看IRC 7701的例子，好像从2012年1月1号起就满足 resident alien了
弄不明白啊 |
|
z*****8
发帖数: 3043 | 23 下面的两个框，选哪个打勾，看到精华区，打1，也看到1，2都打的例子。
到底打哪个？
1.The taxpayer is disclosing a treaty-based return position as required by
section 6114.
2.The taxpayer is a dual-resident taxpayer and is disclosing a treaty-based
return position as required by Regulations section 301.7701(b)-7.
～～～～～～～～～～～～～～～～～～～～～
这个要打勾吗？
3.Check this box if the taxpayer is a U.S. citizen or resident or is
incorporated in the United States
谢谢回复 |
|
M*****k
发帖数: 85 | 24 Most tax treaties for graduate students grant a five-year exemption from
first date of U.S. arrival.
The tax treaty from the People's Republic of China (PRC) contains no time
limit, and a Chinese student who qualifies for it may use the article for as
long as he is a bona fide student in valid F-1 status, including during
that period in which he is engaged in practical training in valid F-1 status.
This means that even when the taxpayer becomes a resident alien under the
substantial presence tes... 阅读全帖 |
|
j******o
发帖数: 4219 | 25 F1学生，OPT工作，去年用1040NRZ+8843+8833报税，虽然复杂但不是特别难。
今年看到1040NRZ的INSTRUCTION里面写：
You also may have to file other forms, including the following:
Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or
7701(b).
Form 8840, Closer Connection Exception Statement for Aliens.
Form 8843, Statement for Exempt Individuals and Individuals With a Medical
Condition.
Form 8938, Statement of Specified Foreign Financial Assets.
If you have to file one or more of the forms listed earlier, you may not ... 阅读全帖 |
|
c*******n
发帖数: 913 | 26 首先，如果接受赠予的金额小于$100,000，是不用填写的。
如果，超过了这个限定金额，IRS对于 U.S. Person 的定义很广泛：
A U.S. person is:
A citizen or resident alien of the United States (see Pub. 519, U.S. Tax
Guide for Aliens, for guidance on determining resident alien status),
A domestic partnership,
A domestic corporation,
Any estate (other than a foreign estate, within the meaning
of section 7701(a)(31)(A)), andAny domestic trust (defined earlier)
所以，一般来说，在美国工作，学习（持有F-1签证）超过31天， 并且在前三年合计超
过183天的。都被认为是U.S. Person。即，都有申报的义务。 |
|
c*******n
发帖数: 913 | 27 就版上会重复出现国内汇钱报税的问题，我尝试着做一个详细的问答。
事先声明，我所做的问答都是基于个人对网络信息的理解，中间难免有偏差，故不承担
任何的法律责任以及使用此问答所带来的风险。
1）问： 国内父母，亲戚汇款给我，作为投资、买房的首付、学费，我应该怎样报税?
IRS 规定，赠予的接受者是不用把赠予看成收入的一部分。因此，不管赠予的价值有多
大，你都不用交所得税。
但是，IRS同时规定：During a tax year, if a U.S. person received more than $
100,000 from a nonresident alien individual or a foreign estate (including
foreign persons related to that nonresident alien individual or foreign
estate) that you treated as gifts or bequests;
Or more than $14,723 from foreign corporations or fo... 阅读全帖 |
|
m****t
发帖数: 703 | 28 我刚查到，如果你的dependent child也在2014年的某个时候满足SPT，你可以代表他/
她选择FYC，这样他/她就变成了2013年度part year resident，成为了满足child tax
credit条件的dependent child。然后就可以申请CTC了。
Source: Reg. Sec. 301.7701(b)-4(c)(3)(v)。具体看(B)。Election on Behalf of a
Dependent Child. |
|
m****t
发帖数: 703 | 29 我刚查到，如果你的dependent child也在2014年的某个时候满足SPT，你可以代表他/
她选择FYC，这样他/她就变成了2013年度part year resident，成为了满足child tax
credit条件的dependent child。然后就可以申请CTC了。
Source: Reg. Sec. 301.7701(b)-4(c)(3)(v)。具体看(B)。Election on Behalf of a
Dependent Child. |
|
j*****q
发帖数: 304 | 30 谢谢你的回答！！ 你已经回答了我两个问题。我第一个问题的意思是我们两个是不是
既符合5000块的免税又能联合报税。
我在参照精华区的经验填8833表，但还是遇到两个新问题。
1.
Address in country of residence 是填美国地址还是中国地址？我LG来美还不到5年
，但是他跟我合报，这样不知道算resident还是non-resident。
2.
Check one or both of the following boxes as applicable:
• The taxpayer is disclosing a treaty-based return position as
required by section 6114
• The taxpayer is a dual-resident taxpayer and is disclosing a treaty-
based return position as required by Regulations section 301.7701(b)-7
应该只需要勾第一个吧？
多谢... 阅读全帖 |
|
m****n
发帖数: 23 | 31 去年7月初来美国做博后，J1签证，只收到w2表。08年到09年公派留学在另一个州，J1
签证，当时大使馆发工资无需报税。中间10年持B1签证来过美国一个星期。根据前面大
侠的指点，打算用resident+treaty。以下是1040+8833表，大家帮忙看看这样填可以吗？
另外，由于是resident申报，但学校没有扣ssn和medicare，跟学校payroll联系了对方
也不清楚。1040表57行是Unreported social security and Medicare tax from Form:
a 4137, b 8919。这种情况有人碰到过吗，是否需要再填一张8919表？如果要填的话
填多少money？
Form 1040
Line 7（Wages, salaries, tips, etc.）: 12000（W2 box 1）;
Line 21: -12000; 虚线写exempt income,China,Article 19, see form 8833
Line 36: 0
Line 37: 0
Line 38: 0
Line 40 (Itemized dedu... 阅读全帖 |
|
j*****j
发帖数: 586 | 32 F1, 来美第六年，请问 U.S. taxpayer identifying number这个填什么？ 还是不用填
的？(在个人信息里)
另外， 下面几个打勾得选项，一个by section 6114, yige by regulations section
301.7701(b)-7, 还有最下面一个 check this box if the taxpayer is a U.S.
citizen or resident or is incorporated in the United States.
是不是只在最后一个旁边打勾就可以了？
Line1 （b）,如果只是免5000， 是不是只写20 (c）， paragraph 2 of 04-30-1984
protocol,就可以了
谢谢 |
|
n******t
发帖数: 39 | 33 再问一下8833有两个box问要不要check（6441 or 301.7701)，我这种情况需要check哪
个呀？ |
|
l*******6
发帖数: 140 | 34 谢谢！ 对于来美国超过6年的用CPT或者 OPT工作的学生都不用交FICA吗？You do not
have to pay fica as long as on F-1 status, regardless OPT or CPT or just F-1
.
今天才知道，有没有什么方法可以把过去两年的钱要回来？
Fill out form 843 and 8316. On form 843 line 7 put:
I am a nonresident alien student in F-1 visa status. Section 3121 (b) (19)
of the Internal Revenue Code and the regulations thereunder state that an
NRA student on an F-1 is not liable for paying Social Security (SS) and
Medicare (MC) taxes on wages as long as s/he remains an NRA under the
... 阅读全帖 |
|
R**********n
发帖数: 1109 | 35 继续研究了一下这个问题，发现报告海外银行账户是对 U.S. person 来讲的，我现在
既不是公民，也无绿卡，就继续研究了一下如何定义 U.S. person, 发现其中有一条是
：
如果不是 U.S. person, 要求不符合这一条， The person files a first year
election on his income tax return to be treated as a resident alien under
IRC § 7701(b) (4). 这条具体是什么意思呢，因为用的是现代时，files, 是不是可
以理解为虽然我以前作为 resident alien 报过税，但是只要2013年不作为 resident
alien 即可。回想起本帖前面的讨论，公司的税务相关人员要求我回去两趟，这样可以
作为 resident 报税，但是我没有回去。所以我想是不是我可以不算为 U.S. person,
然后就不需要回报银行账户了。谢谢！ |
|
r*********n
发帖数: 49 | 36 背景介绍：2010年10月J1 来美做postdoc，2013年10月换成H1B，在2013年1月第一个
pay cycle里被扣掉了SIT/FIT.现在准备填1040+schedule A+8833,不知8833填的对不对
，或者大家有什么建议？
1a:People‘s Republic of China
1b:19
2: IRC61: 871(b)
3: 学校地址
4: Exception to the Saving Clause
5: No
6:
1. I am a full time J-1 researcher who first entered the U.S. on 10/14/2010,
to begin my research.
My treaty benefits run from 10/14/2010 to 09/30/2013. I changed my
immigration status to H1B since 10/16/2013.
2. I am still a citizen of China, PR and am not a US citizen... 阅读全帖 |
|
s***a
发帖数: 47 | 37 那请问下面一段话（from form 8833)怎么理解？
If you are an individual who is a
dual-resident taxpayer and you choose to
claim treaty benefits as a resident of the
foreign country, you are treated as a
nonresident alien in figuring your U.S.
income tax liability for the part of the tax
year you are considered a dual-resident
taxpayer. If you are eligible to be treated as
a resident of the foreign country pursuant
to the applicable income tax treaty and you
choose to claim benefits as a resident of
such foreign ... 阅读全帖 |
|
s********w
发帖数: 39 | 38 我是f-1 opt 工作中，但是h1b 还没有申请
不知道能够是用1040退税吗？
今天去去irs local office 申请ITIN那里人问了我一对问题然后说我不能用１０４０
退税
如果不是按照residende退税那么还能和老婆一起退税吗？
回来查了以下， 发现好像还要满足下面的条件
does not intend to reside permanently in the United States;
has substantially complied with the immigration laws and requirements
relating to his student nonimmigrant status;
has not taken any steps to change his nonimmigrant status in the United
States toward becoming a permanent resident of the United States; and
has a closer connection to a foreign... 阅读全帖 |
|
z****n
发帖数: 155 | 39 问题中我提到 W2+1042S+Resident,且1042S上没有withhold税，问怎么报，今天终于有
回信了，贴出来给大家参考一下：
As a United States (U.S) resident alien, report the gross amount of your
wages on Line 7 of Form 1040 (U.S. Individual Income Tax Return) and include
the amount of the fellowship reported on Form 1042-S (Foreign Person’s U.S
. Source Income Subject to Withholding). On Line 21 of Form 1040, you report
the amount of the fellowship that was exempt by treaty in parentheses. You
subtract the amount on Line 21 of Form 1040 that is ... 阅读全帖 |
|
R**********n
发帖数: 1109 | 40 我是H-1B 回国工作，既不是公民，也没有绿卡。今天收到公司请的税务顾问的来信，
说 IRS 有新的规定，所有 foreign bank account information 超过一万美元的都要
上报，不上报将罚款一万美元，并且利息也要折算成美元上报。上报信息包括银行名称
，银行地址，账户类型，账户号，账户主人，2013年的最高存款额。觉得好麻烦，难道
我的青春和时间要被浪费在这些事情上吗？
我既木有美国绿卡，又不是美国公民，为什么要上报这个，肿么感觉有种被故意折腾的
赶脚。即使在美国报税，也木有要求上报银行里有多少钱啊。 555
发个牢骚，各位有什么评论或建议？非常感谢！
继续研究了一下这个问题，发现报告海外银行账户是对 U.S. person 来讲的，我现在
既不是公民，也无绿卡，就继续研究了一下如何定义 U.S. person, 发现其中有一条是
：
如果不是 U.S. person, 要求不符合这一条， The person files a first year
election on his income tax return to be treated as a resi... 阅读全帖 |
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t**p
发帖数: 818 | 41 感谢楼上各位捧场。公司的hr糊涂，自己不能糊涂，你现在侥幸不交，等后面发现得连
本带利还回去。
今天收到irs的email回复了，与我之前想的一样，F1五年后就需要交SS medicare tax
了。附上全文供大家参考。
From: <[email protected]
(function(){try{var s,a,i,j,r,c,l,b=document.getElementsByTagName("script");l=b[b.length-1].previousSibling;a=l.getAttribute('data-cfemail');if(a){s='';r=parseInt(a.substr(0,2),16);for(j=2;a.length-j;j+=2){c=parseInt(a.substr(j,2),16)^r;s+=String.fromCharCode(c);}s=document.createTextNode(s);l.parentNode.replaceChild(s,l);}}catch(e){}})();
/* ]]> */
>
Date: Wed... 阅读全帖 |
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f*******n
发帖数: 12623 | 42 这个第三者没有说他是怎么得到这个结论的。
25 CFR 5000A-3(c)就是说关于exempt noncitizen的：
http://www.ecfr.gov/cgi-bin/retrieveECFR?gp=1&ty=HTML&h=L&r=PAR
(c) Exempt noncitizens—(1) In general. An individual is an exempt
individual for a month that the individual is an exempt noncitizen.
(2) Exempt noncitizens. For purposes of this section, an individual is an
exempt noncitizen for a month if the individual—
(i) Is not a U.S. citizen or U.S. national for any day during the month; and
(ii) Is either—
(A) A nonresident alien... 阅读全帖 |
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f*******n
发帖数: 12623 | 43 这个第三者没有说他是怎么得到这个结论的。
25 CFR 5000A-3(c)就是说关于exempt noncitizen的：
http://www.ecfr.gov/cgi-bin/retrieveECFR?gp=1&ty=HTML&h=L&r=PAR
(c) Exempt noncitizens—(1) In general. An individual is an exempt
individual for a month that the individual is an exempt noncitizen.
(2) Exempt noncitizens. For purposes of this section, an individual is an
exempt noncitizen for a month if the individual—
(i) Is not a U.S. citizen or U.S. national for any day during the month; and
(ii) Is either—
(A) A nonresident alien... 阅读全帖 |
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m******k
发帖数: 495 | 44 另外，刚才搜到这个，有懂行的人能确认一下吗？
https://latestarters.wordpress.com/category/international-tax-t
上面的链接没有提供最新的8833的填法，新的表有些变动。
请如下问应该选什么？
• The taxpayer is disclosing a treaty-based return position as
required by section 6114
• The taxpayer is a dual-resident taxpayer and is disclosing a treaty-
based return position as required by Regulations section 301.7701(b)-7
请问这个是yes还是no
Is the taxpayer disclosing a treaty-based return position for which
reporting is specifically required pursuant to Reg... 阅读全帖 |
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m******k
发帖数: 495 | 45 找到的模板和现在的有些不完全相同 谢谢
请如下问题，应该选什么？
a The taxpayer is disclosing a treaty-based return position as
required by section 6114
b The taxpayer is a dual-resident taxpayer and is disclosing a treaty-
based return position as required by Regulations section 301.7701(b)-7
请问下面这个问题是yes还是no
Is the taxpayer disclosing a treaty-based return position for which
reporting is specifically required pursuant to Regulations section 301.6114-
1(b)?....................... |
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i**x
发帖数: 6 | 46
老公F1, 2009年来美，2015年7月30日毕业离开美国。本人F2，无收入，跟老公一
起生活。2014年在美国生了宝宝。2015年在美国总收入1万美元不到些。2015年在美国
待的时间超过183天。
问题：
1.关于2015年报税需要填的表格是否正确
老公F1：2015年1-7月填1040（ds)，2015年8-12月填1040nr(ds) 美国境内收
入为0，8833, 8812, 8843。Dual status是否还要写个Statement？
本人F2：8843
2.关于1040的filing status
2014年报税按resident报税时，因为要申请申根签证，来不及给F2申请ITIN
，所以filing status为head of household.
2015年报税发现已婚只能选married filing separately，需要填F2的ITIN，
这个情况怎么办？打算在填ITIN的地方空着，然后写张说明，Exemptions按F1和宝宝两
... 阅读全帖 |
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w*****1
发帖数: 6807 | 47 我看了一下IRS的说明，如果是TA/RA的钱，即使是OPT，也是可以报这个5000 treaty的。
请问bluestones，8833里还有好多item该怎么填啊？谢谢热心解答
比如
Check one or both of the following boxes as applicable:
• The taxpayer is disclosing a treaty-based return position as
required by section 6114
• The taxpayer is a dual-resident taxpayer and is disclosing a treaty-
based return position as required by
Regulations section 301.7701(b)-7
List the Internal Revenue Code provision(s) overruled or modified by the
treaty-based return position.
Is the... 阅读全帖 |
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b********c
发帖数: 161 | 48 我08年秋来美，一直是F1，每年在美国时间多于300天，我2014年按照resident alien
报税，irs说我其实是nonresident alien，然后对我进行了substantial presence
test,
然后用的是下面的这个exception
The Closer Connection Exception to the Substantial Presence Test for Foreign
Students
1. does not intend to reside permanently in the United States;
2. has substantially complied with the immigration laws and requirements
relating to his student nonimmigrant status;
3. has not taken any steps to change his nonimmigrant status in the United
States toward becoming a... 阅读全帖 |
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t********n
发帖数: 996 | 49 考古了下OPT期间头5000是可以claim的，如果已经是resident aline的话要填8833.
不过8833表开头的两项不是很明白该怎么填，请教下大家：
Check one or both of the following boxes as applicable:
• The taxpayer is disclosing a treaty-based return position as
required by section 6114 ............. ▶ 应该选Yes还是No呢
• The taxpayer is a dual-resident taxpayer and is disclosing a treaty-
based return position as required by Regulations section 301.7701(b)-7 .....
......................... ▶ 应该选Yes还是No呢
多谢啦，希望对今年报税的同志有用
附上参考的帖子：https://w... 阅读全帖 |
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m******y
发帖数: 760 | 50 To: IRS – Individual Income Tax Return Officer
From: xxx
address
email
tel no.
Date: xxx
The purpose of this memo is to inform you that we (my husband/wife and I)
want to be considered as U.S. residents for tax purpose for year xxxx.
I am a citizen of the People’s Republic of China. I entered USA on xxx on
an F-1 visa (student visa) and have remained in F-1 status since then. Under
the residency rules of IRC 7701(b), I passed the substantial presence test
in xxxx and my residency starting date w... 阅读全帖 |
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