m********9
发帖数: 41 | 1 也就是说，我可以用任意一种，哪种退税多用哪种，是么？我以为我只能用其中一种。
请达人帮忙看看 IT-203的instruction, 帮我理解一下. 摘录如下(page 14)：
Item A
In nearly all cases you must use the same filing status that you used on
your federal return......The only exceptions to this rule apply to married
individuals who file a joint federal return. If you filed a joint federal
return, see below. All others, go to item B.
If you filed a joint federal return and:
1) both spouses are nonresidents and both have New York source income, or
2) one spouse is a... 阅读全帖 |
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l***1
发帖数: 69 | 3 http://www.mass.gov/dor/individuals/filing-and-payment-informat
"
U.S. Tax Treaties
Federal Treatment of Income Sources within the United States:
The United States has income tax treaties with a number of foreign countries
most of which are reciprocal; if an item of income is exempt to U.S.
residents who are working in a country overseas, that same item of income
will be exempt to residents of foreign countries "nonresident aliens" who
are working in the U.S. Under these treaties, nonresident al... 阅读全帖 |
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z****l
发帖数: 5282 | 4 本帮经过多年经营，积累了大量的经验教训，现摘录如下：
nonresident alien报税的葵花宝典：Publication 519 on www.irs.gov
联邦税官方网站：www.irs.gov
州税官方网站：google你所在州的州政府
税表和使用说明：在图书馆免费索取，或者从官方网站下载。
特别提示：
F签证前5个calendar year，J签证前2个calendar year是nonresident。
nonresident可以参考精华区2-4报税。
通常用的是Form 1040NR或者1040NR-EZ，加上Form 8843。
nonresident不用为bank interest付税。
nonresident不用理睬Form 1098-T。
来自中国的学生F1签证期间的收入可以根据China-US tax treaty全部或部分免税。
这与该学生的filing status无关。
在读期间转为resident alien for tax purpose
(如F1满5年、AOS、拿到绿卡、treated as resident as nonresident spo |
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C***a
发帖数: 91 | 5 看疯了，又发现Nonresident Spouse Treated as a Resident Choice，
如果以first year choice走dual status的话，不符合全年resident的要求，必须分开
申报而且限制多多。
可现在发觉可以直接按照Nonresident Spouse Treated as a Resident Choice：
If, at the end of your tax year, you are married and one spouse is a U.S.
citizen or a resident alien and the other spouse is a nonresident alien, you
can choose to treat the nonresident spouse as a U.S. resident. This
includes situations in which one spouse is a nonresident alien at the
beginning of the tax year, b... 阅读全帖 |
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s********y
发帖数: 161 | 6 同样的情况。我的理解，不足之处还请高人指点。
request extention form 4868到12年6月后file，12年过了183天.然后11年10月h1b生
效后的日子就是resident了，11年就是dual status了. 不过不知道dual status有什么
好处...
有这么一条,貌似必须spouse也得是resident才能按resident联合报税。
Choosing Resident Alien Status
If you are a dual-status alien, you can choose to be treated as a U.S.
resident for the entire year if all of the following apply.
You were a nonresident alien at the beginning of the year.
You are a resident alien or U.S. citizen at the end of the year.
You are mar... 阅读全帖 |
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t******9
发帖数: 616 | 7 离开美国后，没有美国的收入就不用交了吧。
http://www.irs.gov/businesses/small/international/article/0,,id
Taxation of Dual-Status Aliens
You are a dual status alien when you have been both a resident alien and a
nonresident alien in the same tax year. Dual status does not refer to your
citizenship, only to your resident status for tax purposes in the United
States. In determining your U.S. income tax liability for a dual-status tax
year, different rules apply for the part of the year you are a resident of
the Unit... 阅读全帖 |
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n**n
发帖数: 626 | 8 从前单身，一直file 1040NR-EZ。现在有小孩了，本想通过小孩减税，经过仔细查询，
发现未居住满5年的 "F, " "J, " "M, " or "Q " 是不能通过Substantial Presence
Test来积累有效天数变为Resident Alien的，应一律按照Non resident Alien。而Non
resident是不能设置dependent来减税的。貌似版上很多人对这个理解都有问题。
1. 我这个理解是否正确？
2. 如果使用1040给小孩减税有什么后果？
http://www.irs.gov/Individuals/International-Taxpayers/Substant
关于Exempt Individual的叙述。
以下摘自glacier
* How Long Will I Be a Nonresident Alien?
The time period for which you are a Nonresident Alien for Tax purposes
depends on the results of what is calle... 阅读全帖 |
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S*********s
发帖数: 1963 | 9 今天一位网友求助我帮他分析报税情况，比较特殊，但我觉得是一个很好的理解如何按
R或
者NR来报税，以及如何按treaty报税的例子。以下是我帮他的情况分析，跟大伙共同学
习。如果有分析不对的地方，还请大家指点。
========================
Case：03来美，03-06 J1, 06-10 F1, 10-13 J1
J1前2年（或者F1前5年，都按calendar year）是算入nonresident的exempt year；J1
前3年(或者F1期间，无论多少年，按rolling自然月算年份，不按calendar year)有相
应的treaty免税。
境内转身份或者回中国一年内转身分或者从第三国居住一段时间后来美则不享受treaty。
以上为J1学者身份（J1学生身份则基本等同于F1）。
普通resident报税有1万左右是免税（exempt+standard deduction），F1 nonresident
是exempt+5000treaty免税（非fellowship的话），而F1 resident则是1万5左右是免税（
exempt+standar... 阅读全帖 |
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e****0
发帖数: 23 | 10 你好，
感谢您上次的建议，但是我有个情况还没有仔细说明，我2013年年底11月11-12.22 回
国呆了40天，所以，我自己无法满足2013年年底至少31天，而且75%时间在美国这个规
定，成为 making the first-year choice for 2013.只有我老公可以满足。
但是我发现519第八页中提到了如下：
A similar choice is available if, at the end of the tax year, one spouse is
a nonresident alien and the other spouse is a U.S. citizen or resident. See
Nonresident Spouse Treated as a Resident ,
“If, at the end of your tax year, you are married and one spouse is a U.S.
citizen or a resident alien and the other spouse is a nonreside... 阅读全帖 |
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f*******n
发帖数: 12623 | 11
对
前一年是没有通过substantial presence test。但是用first-year choice把它变成
dual-status，跟着再用nonresident spouse treated as resident来变成全年
resident。
file extension的目的就是让你使用first-year choice，因为first-year choice的要
求是下一年是resident；你下一年4月15号的时候还无法证明那年是resident，因为当
时还没有过那年的substantial presence test；那就是为什么要file extension。
用了first-year choice之后变成dual status，从H1b身份的时候开始（因为之前的期
间不算在substantial presence test里）。要变成全年resident的话要用nonresident
spouse treated as resident或choosing resident alien status。这两个的结果其
实是一样的；只是用的情况不同；nonr... 阅读全帖 |
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V***e
发帖数: 666 | 12 Lure of Chinese Tuition Squeezes Out Asian-American Students
2011-12-28 22:00:00.1 GMT
By Oliver Staley
Dec. 29 (Bloomberg) -- Kwanhyun Park, the 18-year-old son of Korean
immigrants, spent four years at Beverly Hills High School earning the
straight As and high test scores he thought would get him into the
University of California, San Diego. They weren’t enough.
The sought-after school, half a mile from the Pacific Ocean, admitted 1
,460 fewer California residents this year to accept... 阅读全帖 |
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c*****y
发帖数: 1028 | 13 If, at the end of your tax year, you are married and one spouse is a U.S.
citizen or a resident alien and the other is a nonresident alien, you can
choose to treat the nonresident as a U.S. resident. This includes situations
in which one of you is a nonresident alien at the beginning of the tax year
, but a resident alien at the end of the year, and the other is a
nonresident alien at the end of the year
https://www.irs.gov/individuals/international-taxpayers/nonresident-spouse-
treated-as-a-res... 阅读全帖 |
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H******7
发帖数: 34403 | 14 General Rule: Foreign Gifts
In general, a foreign gift is money or other property received by a U.S.
person from a foreign person that the recipient treats as a gift or bequest
and excludes from gross income. A “foreign person” is a nonresident alien
individual or foreign corporation, partnership or estate.
The IRS may re-characterize purported gifts from foreign partnerships or
foreign corporations as items of income that must be included in gross
income. Additionally, gifts from foreign tru... 阅读全帖 |
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L***m
发帖数: 4594 | 15 Like Share Print
Gifts from Foreign Person
International Tax Gap Series
December 2008
December is a time when we think of gifts -- both giving and receiving them.
If you are a U.S. person who received foreign gifts of money or other
property, you may need to report these gifts on Form 3520, Annual Return to
Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts
. Form 3520 is an information return, not a tax return, because foreign
gifts are not subject to income tax. Howe... 阅读全帖 |
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h******6
发帖数: 8 | 16 "F签证前5个calendar year，J签证前2个calendar year是nonresident。
nonresident可以参考精华区2-4报税。
通常用的是Form 1040NR或者1040NR-EZ，加上Form 8843。
nonresident不用为bank interest付税。
nonresident不用理睬Form 1098-T。"
请问有人可以解释一下为什么“nonresident不用理睬Form 1098-T。"？？ |
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h********1
发帖数: 415 | 17 想问问版上的高人们，我是F1学生，今年第6年，保税的状态刚刚从nonresident转到
resident,享有那个5000块钱的tax treaty exemption,我单身，填的税表是1040a （这
个1040ez,1040a, 1040是不是哪个都行没区别啊？）
这个税表是寄到resident那个地址呢？还是寄到nonresident那个地址呢？因为听一个
同学说resident那边的人不懂tax treaty的事情，要寄到nonresident那里，可是我又
怕寄错了地方，毕竟人家写着resident的要寄到另外一个地方的。会不会因为resident
的寄到了nonresident那里，人家不受理了，就不退我税了呢？或者会费很大周折呢？
或者咱们国际学生这种就要寄到nonresident那里呢？到底寄到哪里好一些呢？
请像我这样情况的成功推过税的高人来给说说自己是写的哪个地址吧？多谢了 :) |
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c*******n
发帖数: 718 | 18 问了payroll说三月份统一发
然后确实是有了1042S就不需要8833了
见page 58 pub519
Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who
Became Resident Aliens
Generally, you must be a nonresident alien student, apprentice, trainee,
teacher, professor, or researcher in order to claim a tax treaty exemption
for remittances from abroad for study and maintenance in the United States,
for scholarship, fellowship, and research grants, and for wages or other
personal service compensation. Once you become a r... 阅读全帖 |
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x*z
发帖数: 381 | 19 刚才看了 publication 519,有如下一段，第二段有一个关键句：Neither you nor
your spouse can claim under any tax treaty not to be a U.S. resident.请版上
大牛能否解释一下，我有点担心这5000似乎不能claim了。（我的情况是头三月F1，后
来H1b，老婆情况是NR F1，想claim我的5000treaty）
Nonresident Spouse Treated as a Resident
If, at the end of your tax year, you are married and one spouse is a U.S.
citizen or a resident alien and the other spouse is a nonresident alien, you
can choose to treat the nonresident spouse as a U.S. resident. This
includes situations in which one s... 阅读全帖 |
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t********t
发帖数: 5415 | 20 我觉得有关吧？
page10的原文是"If, at the end of your tax year, you are married and one
spouse is a U.S. citizen or a resident alien and the other spouse is a
nonresident alien, you can choose to treat the nonresident spouse as a U.S.
resident. This includes situations in which one spouse is a nonresident
alien at the beginning of the tax year, but a resident alien at the end of
the year, and the other spouse is a nonresident alien at the end of the year
.”
我觉得我属于这个"this includes"的情况。
如果是按照dual-status的话，Pub... 阅读全帖 |
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s********y
发帖数: 161 | 21 已婚的话一个人dual status可以两人联合resident报啊。如果F1的话即可享受5800
standard deducttion,也可享受tax treaty.学费也可抵税的。
具体做法,file extension到12年6月后开始报。选择first year choice,11年dual
status了，然后选择如下choice.
Nonresident Spouse Treated as a Resident
If, at the end of your tax year, you are married and one spouse is a U.S.
citizen or a resident alien and the other spouse is a nonresident alien, you
can choose to treat the nonresident spouse as a U.S. resident. This
includes situations in which one spouse is a nonresident alien at ... 阅读全帖 |
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s********y
发帖数: 161 | 22 已婚的话一个人dual status可以两人联合resident报啊。如果F1的话即可享受5800
standard deducttion,也可享受tax treaty.学费也可抵税的。
具体做法,file extension到12年6月后开始报。选择first year choice,11年dual
status了，然后选择如下choice.
Nonresident Spouse Treated as a Resident
If, at the end of your tax year, you are married and one spouse is a U.S.
citizen or a resident alien and the other spouse is a nonresident alien, you
can choose to treat the nonresident spouse as a U.S. resident. This
includes situations in which one spouse is a nonresident alien at ... 阅读全帖 |
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r***i
发帖数: 200 | 23 去年来美J1/J2，去年的几个月我（J1）被扣了IL州税，现在想填IL1040按中美Treaty
把州税退回来
1.J1，J2是nonresident alien么？
收到IRS一封这样的回复：As a nonresident alien, you must file Form IL-1040 if
your income is taxed under federal income tax law. You must attach a copy
of your U.S. 1040NR, U.S. Nonresident Alien Income Tax Return, or U.S.
1040NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No
Dependents. If you have a tax treaty this income will not be included on
line 1 of the IL-1040 because this income is not in the ... 阅读全帖 |
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S*********s
发帖数: 1963 | 24 1040NR不是两个column，一个填gross income everywhere，一个天income from NJ
source么？
注意：
这两个都是填NJ nonresident期间的收入。
【“NJ NONRESIDENT期间”在这里的定义=过去一年除去NJ RESIDENT期间的剩余时间段】
你如果在NJ整年没有resident过，那么你的NJ nonresident期间的定义=2011年整年。
回到你的问题：
你如果在new jersey nonresident期间，没收到FLorida的工资，那么不用
填进去，只填nj工资进两个column；如果同时收到NJ工资和florida工资，那么需要把
那nonresident期间的florida工资算出来，跟NJ工资一起加到第一个column去。
-2 |
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s********n
发帖数: 154 | 25 又去研究了resident的要求，看到了这个，
Nonresident Spouse Treated as a Resident
If, at the end of your tax year, you are married and one spouse is a U.S.
citizen or a resident alien and the other spouse is a nonresident alien, you
can choose to treat the nonresident spouse as a U.S. resident. This
includes situa- tions in which one spouse is a nonresident alien at the
beginning of the tax year, but a resident alien at the end of the year, and
the other spouse is a nonresident alien at the end of the year.
根据这个... 阅读全帖 |
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f*******n
发帖数: 12623 | 26 永远不到你愿意不愿意的。是resident就必须报resident。是nonresident就必须报
nonresident。学生身份有5年是exempt individual；基本上就是学生的前5年必须是
nonresident。
如果你是nonresident，报resident，是诈骗。resident有很多优惠nonresident没有的
。IRS会回来找你的。 |
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t******9
发帖数: 616 | 27 连接好用啊，我能点出来，以一段话是
You are a dual status alien when you have been both a resident alien and a
nonresident alien in the same tax year.
。。。。。
For The Part of The Year You are a Nonresident Alien
For the part of the year you are a nonresident alien, you are taxed on
income from U.S. sources only.
楼主（h1）报税是从踏上美国土地的那一天开始，不是resident（>183天）,就是
nonresident（<183天）。如果在美国居住期间身份有转换，比如在一年里从f1转到 h1
，那么他是dual。
这样也符合了For the part of the year you are a nonresident alien, you are
taxed on
income from U.S. sources ... 阅读全帖 |
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L***m
发帖数: 4594 | 28 Like Share Print
Gifts from Foreign Person
International Tax Gap Series
December 2008
December is a time when we think of gifts -- both giving and receiving them.
If you are a U.S. person who received foreign gifts of money or other
property, you may need to report these gifts on Form 3520, Annual Return to
Report Transactions with Foreign Trusts and Receipt of Certain Foreign Gifts
. Form 3520 is an information return, not a tax return, because foreign
gifts are not subject to income tax. Howe... 阅读全帖 |
|
z****l
发帖数: 5282 | 29 发信人: zengdl (方鸿渐博士), 信区: TAX
标 题: 新手指南(2/3/2008修订版)
发信站: BBS 未名空间站 (Sat Sep 3 10:47:59 2005), 转信
本帮经过多年经营，积累了大量的经验教训，现摘录如下：
nonresident alien报税的葵花宝典：Publication 519 on www.irs.gov
联邦税官方网站：www.irs.gov
州税官方网站：google你所在州的州政府
税表和使用说明：在图书馆免费索取，或者从官方网站下载。
特别提示：
F签证前5个calendar year，J签证前2个calendar year是nonresident。
nonresident可以参考精华区2-4报税。
通常用的是Form 1040NR或者1040NR-EZ，加上Form 8843。
nonresident不用为bank interest付税。
nonresident不用理睬Form 1098-T。 |
|
P****1
发帖数: 2670 | 30 感觉你第一条就理解错了。应该没有那么复杂。
你们是哪年来的？你F1签证到2013年满5年了么？
如果你和你LP每人都是F1到2013年没满5年，而你2013年H1b满183天，那么你是dual-
status（F1期间NR、H1b期间R）。然后，因为你2013年底是resident，你LP（2013年底
时你们是已婚的吧）也可以跟你一起全年Treated as a Resident，夫妻合报。
first year choice是指如果2013年H1b不满183天，才需要file extension。你不需要
用first year choice
见Pub 519，括号中的两句对你们适用。
http://www.irs.gov/publications/p519/ch01.html#en_US_2013_publi
Nonresident Spouse Treated as a Resident
If, at the end of your tax year, you are married and one spouse is a U.S.
citizen or a resident ... 阅读全帖 |
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v*******8
发帖数: 247 | 31 昨天在本版虚心请教J1报税问题，没有大侠应答，经过一天的潜心研究，终于有些眉目
，在这里写出来，请大侠给指点下，也给后人留个经验总结。
本人情况:
2014年9月以J1访问学者入境美国，国家每月给1700美金，美国这边给不到2000美金。
我在2008-2011年在美以J1身份做过博士后。老婆孩子跟着在美国。
报税 for 2014：
通常来说J1的前两年在美存在天数是能够被豁免的，因此不用使用substantial
prescence test来决定nonresident alien还是resident alien，前两年J1都应该是
nonresident alien。但Publication 519上还说，如果往前数六年，任何两年内在美存
在天数被豁免过，今年not eligible again。明显的我不符合条件，所以使用
substantial prescence test。在2014年我是nonresident alien 所以应该填1040NR-
EZ，国家补助不用申报。treaty以前（2008-2010）已经使用过，不能再用了，没有免
税这一说。学校收了我1个月FIC... 阅读全帖 |
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f*******n
发帖数: 12623 | 32 1. 一般人都有长期留美的意图
2. 一般resident比nonresident划算多（有standard deduction，可以报married
filing jointly，有各种nonresident没有的deduction和credit）。nonresident的那
些人还天天想办法把自己变成resident。而且那些不小心在外面用turbotax报resident
的nonresident，会发现退税多过正确报nonresident。 |
|
z***o
发帖数: 32 | 33 我也不是会计师，仅讨论一下哈：
https://www.irs.gov/pub/irs-pdf/p519.pdf
Nonresident Spouse Treated as a Resident
If, at the end of your tax year, you are married and one spouse is a U.S.
citizen or a resident alien and the other spouse is a nonresident alien, you
can choose to treat the nonresident spouse as a U.S. resident. This
includes situations in which one spouse is a nonresident alien at the
beginning of the tax year, but a resident alien at the end of the year, and
the other spouse is a nonresident ali... 阅读全帖 |
|
d********y
发帖数: 16 | 34 在IRS网站上看到关于Effect of Tax Treaty。说是如果要claim tax treaty，就应该
用1040NR的表格，不管是不是通过了substantial test.不知道是不是应该这样？那我
去年用1040岂不是弄错了。
还有一个问题就是我可不可以同时用2个tax treaty？比如article 19和20一起用。
原文如下：
The Effect of Tax Treaties
The rules given to determine if you are a U.S. tax resident do not override
tax treaty definitions of residency.
If you are treated as a resident of a foreign country under a tax treaty,
you are treated as a nonresident alien in figuring your U.S. income tax. For
purposes other than figuring yo... 阅读全帖 |
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f*******n
发帖数: 12623 | 35 如果去年在美国么在美国没有183天（包括前一年在美的1/3时间和再前一年在美的1/6
时间），那你去年原来（没有用nonresident treated as resident）就是全年
nonresident，今年relocate才开始当resident。所以应该是填今年的。
其实nonresident treated as resident是必须一方年底是resident（可以全年
resident或dual status）、另一方年底是nonresident（基本上，这方全年
nonresident）才能用的。如果双方年底都是resident的话（譬如，如果双方都是dual
status）用的是叫choosing resident alien status。两个的结果是一样的（都是把双
方变成全年resident，而且必须报married filing jointly）；只是两个用在不同的情
况下而已。 |
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d******n
发帖数: 12850 | 36 tax 版：
F签证前5个calendar year，J签证前2个calendar year是nonresident。
nonresident可以参考精华区2-4报税。
通常用的是Form 1040NR或者1040NR-EZ，加上Form 8843。
nonresident不用为bank interest付税。
nonresident不用理睬Form 1098-T。
来自中国的学生F1签证期间的收入可以根据China-US tax treaty全部或部分免税。
这与该学生的filing status无关。
在读期间转为resident alien for tax purpose
(如F1满5年、AOS、拿到绿卡、treated as resident as nonresident spouse)，
也可以继续享受tax treaty。
在美国境内转为F1不能享受tax treaty。
来自中国的J1可以免3年income tax，累计36个月。
前2个calendar年免SS/Med tax。
来自中国的H1访问学者可以免3年income tax，累计36个月。
从其他国家或地区来的中... 阅读全帖 |
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n**p
发帖数: 1150 | 37 可以。看IRS Pub 909
Nonresident Spouse Treated as a Resident
If, at the end of your tax year, you are married and one spouse is a U.S.
citizen or a resident alien and the other spouse is a nonresident alien, you
can choose to treat the nonresident spouse as a U.S. resident. This
includes situations in which one spouse is a nonresident alien at the
beginning of the tax year, but a resident alien at the end of the year, and
the other spouse is a nonresident alien at the end of the year.
If you make th... 阅读全帖 |
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n**p
发帖数: 1150 | 38 可以。看IRS Pub 519
Nonresident Spouse Treated as a Resident
If, at the end of your tax year, you are married and one spouse is a U.S.
citizen or a resident alien and the other spouse is a nonresident alien, you
can choose to treat the nonresident spouse as a U.S. resident. This
includes situations in which one spouse is a nonresident alien at the
beginning of the tax year, but a resident alien at the end of the year, and
the other spouse is a nonresident alien at the end of the year.
If you make th... 阅读全帖 |
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c**t
发帖数: 33 | 39 有谁知道中国驾照可以在华盛顿州合法驾车多久吗？看手册的话，有两种，一种如果是
新的居民的话，要求30天内换驾照。非居民或者Visitor的话，似乎可以一直用中国驾
照一直开。
像H1B过来工作的，到底属于 new resident 呢？还是属于 nonresident 里面的
employees of companies licensed to do business in
Washington State, who are here for a short time to
receive or give job instruction.
中国的驾照到底可以开多久呢？
手册上说，
You must get a Washington State driver license within 30
days of becoming a resident.
You may not need to take the knowledge test or the
driving test if your out-of-state license is valid when you
apply for... 阅读全帖 |
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s**********g
发帖数: 14942 | 40 lz的身份是non-resident吗？
根据税版置底的说法
F签证前5个calendar year，J签证前2个calendar year是nonresident。
nonresident可以参考精华区2-4报税。
通常用的是Form 1040NR或者1040NR-EZ，加上Form 8843。
nonresident不用为bank interest付税。
nonresident不用理睬Form 1098-T。 |
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z****l
发帖数: 5282 | 41 ☆─────────────────────────────────────☆
pettybaby (早日毕业) 于 (Sat Jan 1 01:52:43 2011, 美东) 提到:
最近在版上发了很多信用卡，cs，shopper的帖子，不过跳出来看，那些都是小家子。
我觉得要真正省钱，甚至生钱还是要靠缴税还有投资方面的。不过这方面我是白痴，比
如，我感兴趣的有：
（1）缴税方面
Non-resident（如俺这样穷学生）和Resident（绿卡们）在那几个方面可以合法地少缴税？如何利用各种每年的Tax Deduction？我知道很多deduction是use it or lose it，比如那个IRA每年几千什么的。所以这么多机会不用太浪费了。还比如用morgage抵税，charity什么的。
(2)投资方面
各位如何看待现在的股市还有房市啊？在其中的和不在其中的，各位对未来走向怎么看啊？我是挺看好未来一年的股市的，应该比存CD甚至麻烦的rewards checking盈利多。不过新手入市需要注意什么吗？
总之，各位过来人分享一下你们的经验吧。俺知道很多问题挺复杂，就给... 阅读全帖 |
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p*******g
发帖数: 31 | 42 【 以下文字转载自 TAX 讨论区 】
发信人: pdsailing (indiana), 信区: TAX
标 题: 父母保税
发信站: BBS 未名空间站 (Mon Jan 10 23:14:08 2011, 美东)
父母在我们这里住了近1年，是否可以申请Individual Taxpayer Identification
Number？如果填w-7,原因项应该选a到h
哪一项？ 还有其他注意事项吗？是和税表一起交吗？
a Dependent of U.S. citizen/resident alien
b Spouse of U.S. citizen/resident alien
c U.S. resident alien (based on days present in the United States) filing a
U.S. tax return
d Nonresident alien filing a U.S. tax return
e.Nonresident alien required to get ITIN to claim tax treaty benef... 阅读全帖 |
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F****s
发帖数: 3761 | 43 很多人没仔细看，nonresident alien exempt individuals到底是个啥意思。
那个规定是IRS解释F-1 student的capital gain，最后的结论是，虽然学生是
nonresident alien exempt individuals，但还是得交30%的税。
其实IRS写了一堆要表达的中心思想是，在税法上F-1 student是被歧视的！记住是被歧
视，不是福利！具体来说，既不能享受resident alien的好处（exempt强调的是排除了
好处！），又不能按照nonresident alien小于183天来免税（因为physically > 183天
），只要是来读书的，就必须交30%的capital gain tax。千万不要误会，以为
nonresident alien exempt individuals不交capital gain tax，这就领会错了。IRS
说exempt individuals的意思仅仅是，F-1 student不能享受resident alien的好处，
不过对不起，该交的税是少不了的，30%。 |
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p*********8
发帖数: 41 | 44 有老婆，F1, 拿很少的收入的，可以一起报税吗？
我查到IRS:
If, at the end of your tax year, you are married and one spouse is a U.S.
citizen or a resident alien and the other spouse is a nonresident alien, you
can choose to treat the nonresident spouse as a U.S. resident. This
includes situations in which one spouse is a nonresident alien at the
beginning of the tax year, but a resident alien at the end of the year, and
the other spouse is a nonresident alien at the end of the year.
If you make this choice, you and your |
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g*****e
发帖数: 3417 | 45 多谢回复,我在page 10找到了那段note
If, at the end of your tax year, you are married and one spouse is a U.S.
citizen or a resident alien and the other spouse is a nonresident alien, you
can choose to treat the nonresident spouse as a U.S. resident. This
includes situations in which one spouse is a nonresident alien at the
beginning of the tax year, but a resident alien at the end of the year, and
the other spouse is a nonresident alien at the end of the year.
但问题是，我是在10月1号开始的h1b，所以在end of tax year, 我应该还不是 |
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p*******g
发帖数: 31 | 46 父母在我们这里住了近1年，是否可以申请Individual Taxpayer Identification
Number？如果填w-7,原因项应该选a到h
哪一项？ 还有其他注意事项吗？是和税表一起交吗？
a Dependent of U.S. citizen/resident alien
b Spouse of U.S. citizen/resident alien
c U.S. resident alien (based on days present in the United States) filing a
U.S. tax return
d Nonresident alien filing a U.S. tax return
e.Nonresident alien required to get ITIN to claim tax treaty benefit
f Nonresident alien student, professor, or researcher filing a U.S. tax
return or claiming an exception
g De... 阅读全帖 |
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z****l
发帖数: 5282 | 47 F签证前5个calendar year，J签证前2个calendar year是nonresident。
nonresident可以参考精华区2-4报税。
通常用的是Form 1040NR或者1040NR-EZ，加上Form 8843。
nonresident不用为bank interest付税。
nonresident不用理睬Form 1098-T。 |
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C***a
发帖数: 91 | 48 继续研究，继续post，
Nonresident Spouse Treated as a Resident Choice 可能需要补交FICA：
在网上看到的讨论贴，
就我家的情况，在使用first year choice+ Nonresident Spouse Treated as a
Resident Choice后，nonresident在本年度被treated as resident entire year，由
于nonresident spouse在下一年也可以pass substance test为resident，则需要补交
本年度的FICA. |
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m*******u
发帖数: 1821 | 49 You are wrong on your second question.
If, at the end of your tax year, you are married and you are either a U.S.
citizen or a resident alien and your wife is a nonresident alien, you can
choose to treat the nonresident as a U.S. resident. This includes situations
in which one of you is a nonresident alien at the beginning of the tax year
, but a resident alien at the end of the year, and the other is a
nonresident alien at the end of the year.
If you file Form 1040 instead of 1040NR and your ch... 阅读全帖 |
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U********S
发帖数: 1896 | 50 Nonresident Aliens Working Outside the United States
An employee who is not a citizen or resident alien of the United States
should submit the Nonresident Alien Working Abroad Declaration to Tax
Services
The Nonresident Alien Working Abroad Declaration must be submitted
annually in December for the next calendar year
When Tax Services receives the completed declaration, no Federal income
tax, FICA (Social Security, OASDI and Medicare) or State income tax will be
withheld from the emp... 阅读全帖 |
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