w******1
发帖数: 154 | 1 我是2009年OPT/H1b，single,按non-resident alien 填。在填8843表时， 有一个问题：
应该填Part II. Teachers and Trainees 还是Part III.Students？
09年我是老师，可是是H1b签证，不是表上的JorQ visa, 所以应该填Part III.
Students。可是学生时的地址又不是OPT（F1）时的地址。真是互相矛盾。
谢谢。 |
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s*******n
发帖数: 19 | 2 我家LD以J1身份2009年4月来美，同年11月拿到work permit工作，请问他是resident还
是non-resident？按照substantial presence test应该是resident. 但不知道受不受
excempt，因为substantial presence test中（1）写到看有不有tax treaty，我是J1
，因为有tax treaty，所以前三年都是nonresident，但是J2工作没有享受我的tax
treaty所以，他是不是不受这点排除；（2）substantial presence test中写到拿J签
证的teacher，trainee和student不能用substantial presence test。那么J2,过来工
作是research fellow，能不能按照substantial presence test来判断是不是resident
呢？ |
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b*****s
发帖数: 463 | 4 正解.不是lz说给她exempt了10000块吗?我猜就是另外多了5000.
article 20
A student, business apprentice or trainee who is, or was immediately before
visiting a Contracting State, a resident of the other Contracting State and
who is present in the first- mentioned Contracting State solely for the
purpose of his education, training or obtaining special technical experience
shall be exempt from tax in that
Contracting State with respect to:
(a) payments received from abroad for the purpose of his maintenance,
education, |
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p**t
发帖数: 75 | 5 8833真的有必要吗？
下面的话摘自Publication 519 (2009), p. 58
You do not have to file Form 8833 for any of the following situations.
2. You claim a treaty reduces or modifies the taxation of income from
dependent personal services, pensions, annuities, social security and other
public pensions, or income of artists, athletes, students, trainees, or
teachers. This includes taxable scholarship and fellowship grants. |
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p**t
发帖数: 75 | 6 8833真的有必要吗？
下面的话摘自Publication 519 (2009), p. 58
You do not have to file Form 8833 for any of the following situations.
2. You claim a treaty reduces or modifies the taxation of income from
dependent personal services, pensions, annuities, social security and other
public pensions, or income of artists, athletes, students, trainees, or
teachers. This includes taxable scholarship and fellowship grants. |
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p**t
发帖数: 75 | 7 也不是绝对的吧。
You do not need to file Form 1040NR if:
You were a nonresident alien student, teacher, or trainee who was
temporarily present in the United States under an “F,” “J,” “M,” or “
Q” visa, and you have no income that is subject to tax under section 871 (
that is, the income items listed on page 1 of Form 1040NR, lines 8 through
21, and on page 4, Schedule NEC, lines 1 through 12). |
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b*****t
发帖数: 1700 | 8 You will not be an exempt individual as a student if you have been exempt as
a teacher, trainee, or student for any part of more than 5 calendar years
unless you meet both of the following requirements. |
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k*****n
发帖数: 262 | 10 转一下我在北美华人网给你的回答。
http://www.irs.gov/businesses/small/international/article/0,,id
这个网页的example 4说明J1第三个calendar year 算做resident。
这是个误导。尤其是对有treaty的国家来的J1。
Exempt Individual
Do not count days for which you are an exempt individual. The term "exempt
individual " does not refer to someone exempt from U.S. tax, but to anyone
in the following
categories who is exempt from counting days of presence in the U.S.:
An individual temporarily present in the United States as a foreign
government-related indiv... 阅读全帖 |
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f******l
发帖数: 101 | 11 ARTICLE 20 针对的是 student, business apprentice or trainee，可是大部分OPT的
性质已经是正式工作了，而不是实习,所以其实并不能享受免税。如果OPT是实习/学习
性质，还是可以享受。
如果我的理解不对，请指正。 |
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s*********r
发帖数: 1 | 12 各位打扰了！
我去年11月底持H1-B入境。
学校的payroll说H1-B的trainee只能每年免5000收入的税。
J签证可以两年全免。
是这样的么？
有劳！ |
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w*********r
发帖数: 142 | 13 我F1来美一直以保持此身份，现在是OPT，老板给的工资是以支票形式给我的，offer
信上是把我做为TRAINEE, 根据TAX
TREATY 20，请问我是应该全免还是减税5000，是20(a)还是20（c)，请高手回答一下，
先谢了。 |
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s*********u
发帖数: 2535 | 14 see pub 519, page 58,
Exceptions. You do not have to file Form 8833 for any of the following
situations
2. You claim a treaty reduces or modifies the taxation of income from
dependent personal services, pensions,
annuities, social security and other public pensions, or income of artists,
athletes, students, trainees, or
teachers. This includes taxable scholarship and fellowship grants.
it clearly indicates when claiming a treaty to reduce the taxation of income
of STUDENTS, you do NOT have to
fi... 阅读全帖 |
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t******g
发帖数: 10390 | 15 你的title是trainee,不是researcher.
所以他们按照中美关税协议把你适用到article20,和学生一样.
http://www.irs.gov/pub/irs-trty/china.pdf
如果你觉得自己应该是J1学者,可以和你们领导谈谈改一下title,
或者跟HR说自己应该适用article19,
不熟悉你这种情况,似乎可以通过8233或者W-8BEN之类的表来通知雇主适用自己应该适用
的treaty. |
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t******g
发帖数: 10390 | 16 也许和你这个博士学位证书有关,
我没见过J1博士后怎么填的表,
觉得应该如果还是8233的话应该
12a是China-US tax treaty code 18 article 19
12b是 all
然后修改那个statement.
但也可能是要填别的表,问问别的J1吧.
trainee |
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t******g
发帖数: 10390 | 17 看你这个是不是resident了,如果是报了还可能能白拿钱回来.
是non-resident,好像是可以不填.1040nr的instruction写了可以不填的一种情况是:
2. You were a nonresident alien
student, teacher, or trainee who was
temporarily present in the United States
under an “F,” “J,” “M,” or “Q” visa, and
you have no income that is subject to
tax under section 871 (that is, the
income items listed on page 1 of Form
1040NR, lines 8 through 21, and on
page 4, Schedule NEC, lines 1 through
12). |
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h******3
发帖数: 29 | 18 我报j1第二年税，纽约州。 身份是 institute (独立，非大学所属) trainee (post-doc
actually)， 工资是老板法的。 1042-s 上 income code 19, gross income 5000, exmpt code 04. W-2
上联邦税，州税 都withholded. 请问我能拿回全部联邦税么？州税呢？ 是不是收入前
5000免税？ 其他taxable 的都要缴税？
谢谢。 |
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n**********o
发帖数: 116 | 19 前几日到版上请教关于$5000的问题，经牛人点拨，以为可以2010年填写resident的
form1040.
为谨慎起见，研读了一下IRS的publication 519。其中，第7页，有一段文字，引述
如下，
You will not be an exempt individual as a student in 2010 if you have been
exempt as a teacher, trainee, or student for any part of more than 5
calendar years unless you meet both of the following requirements.
You establish that you do not intend to reside permanently in the United
States.
You have substantially complied with the requirements of your visa.
敝人基本情况
05年秋F1至今。未申请... 阅读全帖 |
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h******3
发帖数: 29 | 20 我从第三国签证来美， 拿 J1-research, 但是payroll 给的8233却说我是trainee。 适用20(C).
只有5000免税.请问牛人们，这是根据什么条文？谢谢 |
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S*******n
发帖数: 493 | 21 我想补充一下，如果有teacher/research是拿着H-1B签证的，也可以拿19条来免所得税
，不过FICA TAX免不掉了。
http://www.irs.gov/businesses/small/international/article/0,,id
“Teachers, trainees, and researchers in H-1b status, and alien nurses in H-
1a or H-1c status, are liable for social security/Medicare taxes from the
very first day of U.S. employment, regardless of whether they are
nonresident or resident aliens, and regardless of whether their wages may or
may not be exempt from federal income taxes under an income tax treaty,
unle... 阅读全帖 |
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S*******n
发帖数: 493 | 22 我想补充一下，如果有teacher/research是拿着H-1B签证的，也可以拿19条来免所得税
，不过FICA TAX免不掉了。
http://www.irs.gov/businesses/small/international/article/0,,id
“Teachers, trainees, and researchers in H-1b status, and alien nurses in H-
1a or H-1c status, are liable for social security/Medicare taxes from the
very first day of U.S. employment, regardless of whether they are
nonresident or resident aliens, and regardless of whether their wages may or
may not be exempt from federal income taxes under an income tax treaty,
unle... 阅读全帖 |
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y***i
发帖数: 279 | 23 According to pub 519, B1/B2 are not on Exempt list (but J and F are).
BTW resident here means "resident for tax purpose" - the parents are "
resident" if they meet either the green card test or the substantial
presence test (183 days rule).
========
http://www.irs.gov/publications/p519/ch01.html#en_US_publink100
Exempt individual. Do not count days for which you are an exempt
individual. The term “exempt individual” does not refer to someone exempt
from U.S. tax, but to anyone in the following... 阅读全帖 |
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t******g
发帖数: 10390 | 24
1040NR-
1.你1040NREZ的line3是0,line6是的所有的收入是吧,然后最后一页认真填对了,尤其是
L项.这样往年能要回来,今年有点特殊,碰到没1042S不给treaty的irs的人就麻烦,我建议
你再把护照,DS-2019,签证,中国treaty的artile19,offer letter,再写个coverletter(
下面我附一个我F1时候填8233表的statement,你改一下成J1的).
2.州税的ITIN,如果你州税需要我想你申请W7应该没问题,我觉得你可能选h然后说need
itin to file state tax return比较好.这个W7只能单独寄了,因为他跟你J1的tax ret
urn没关系.
阿肯色好像不承认联邦的treaty,具体不承认全部还是部分我就没研究过了.
J1的免税是36个月还是3个calendar year我一直没找到irs的白纸黑字写的说是36个月,
但我看到很多学校操作是按照36个月来的,你现在还不用顾及这个,你还至少在3个calen
dar year之内.: EZ和8843，寄这两个表就可以把扣的联邦税都退回来了吗... 阅读全帖 |
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t******g
发帖数: 10390 | 25
1040NR-
1.你1040NREZ的line3是0,line6是的所有的收入是吧,然后最后一页认真填对了,尤其是
L项.这样往年能要回来,今年有点特殊,碰到没1042S不给treaty的irs的人就麻烦,我建议
你再把护照,DS-2019,签证,中国treaty的artile19,offer letter,再写个coverletter(
下面我附一个我F1时候填8233表的statement,你改一下成J1的).
2.州税的ITIN,如果你州税需要我想你申请W7应该没问题,我觉得你可能选h然后说need
itin to file state tax return比较好.这个W7只能单独寄了,因为他跟你J1的tax ret
urn没关系.
阿肯色好像不承认联邦的treaty,具体不承认全部还是部分我就没研究过了.
J1的免税是36个月还是3个calendar year我一直没找到irs的白纸黑字写的说是36个月,
但我看到很多学校操作是按照36个月来的,你现在还不用顾及这个,你还至少在3个calen
dar year之内.: EZ和8843，寄这两个表就可以把扣的联邦税都退回来了吗... 阅读全帖 |
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m*******u
发帖数: 679 | 26 谢谢。但是不明白既然这样，为什么8843表上12项要问were you present in the US
as a teacher, trainee, or student for any part of more than 5 calendar years
? |
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t******g
发帖数: 10390 | 27 护照签证I20和一个声明自己适用用treaty的声明.
Student and Trainee
People's Republic of China
I was a resident of the People's Republic of China on the date of my arrival
in the
United States. I am not a U.S. Citizen. I have not been lawfully accorded th
e privilege
Residing permanently in the United States as an immigrant.
I am present in the United States solely for the purpose of education or tra
ining.
I will receive compensation for personal services performed in the United St
ates. This
compensation qualifie... 阅读全帖 |
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l*****e
发帖数: 594 | 28 第一种情况，F2在美逗留不足2个月，转成F1（不论是否回国签证），可以享受Treaty
，可以找payroll office递交8233免除tax withholding。
第二种情况，F2在美逗留超过2个月，转成F2。这个定义比较模糊，主要因为Tax
treaty中没有对residency作明确的定义。对于在美国换签证的，P4152明确说明要在
home country逗留365天才可以；对于回国换签证的，我没找到明文规定. Revenue
Ruling 56-164 和 General Counsel Memorandum 37047, 好像有相关说明，我不是很
确定。但是在中国的 “国际收支统计申报办法 PROCEDURES GOVERNING THE
DECLARATION AND STATISTICS ON INTERNATIONAL RECEIPTS AND PAYMENTS”，Article
3 The term ``Chinese residents'' as referred to in these Procedures
includes：
（1） all natur... 阅读全帖 |
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c*******y
发帖数: 2666 | 29 J1- trainee 在官方8843里明明是和teacher一起的
但在CINTAX里是被归为student一类
我遇到的问题就在这里，后来CINTAX里得老老实实填成research scholar,就好了
再次感谢 |
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m***7
发帖数: 62 | 30 请帮忙确认这段话什么意思？
因为我的non resident,需要老公（resident alien)写个statement将我变成dependent
.这样我是不是就必须交social security and medicare taxes。因为这个税我之前是
豁免不交的。
谢谢
The Non Resident Spouse loses her FICA (Social Security and Medicare Tax)
Exemption, if your non resident spouse was an international student F1, J1,
Q, M visa or a teacher, trainee J1.When you do your joint tax filing, you
have to pay federal, state, social security and medicare taxes for your
joint income both for yourself and your non resident spouse.
Y... 阅读全帖 |
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t******g
发帖数: 10390 | 31 你还要继续往下读,读到那一页右下角开始又是关于学生的,然后第7页左边第3段.
You will not be an exempt individual as a
student in 2010 if you have been exempt as a
teacher, trainee, or student for any part of more
than 5 calendar years unless you meet both of
the following requirements.
· You establish that you do not intend to
reside permanently in the United States.
· You have substantially complied with the
requirements of your visa.
not
the |
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p******r
发帖数: 1279 | 32 so my wife doesn't need to file anything at all? becasue she didn't have any
income....
quote from IRS instruction:
"You were a nonresident alien student, teacher, or trainee who was
temporarily present in the United States under an “F,” “J,” “M,” or “
Q” visa, and you have no income (such as wages, salaries, tips, etc., or
scholarship or fellowship grants) that is subject to tax under section 871.
" |
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r*****z
发帖数: 906 | 33 如果要8843的话，partII算teacher还是trainee呢？
谢谢！ |
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t******g
发帖数: 10390 | 34 该填8843,teacher吧.适用treaty article 19名正言顺.
总感觉trainee象学生似的. |
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r*****z
发帖数: 906 | 35 我最后还是填了trainee，因为我并不教书。相反，只是在做一个特定的研究项目。
希望没什么别的问题吧 |
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S*******n
发帖数: 493 | 36 楼主要交
http://www.irs.gov/businesses/small/international/article/0,,id
F-visas, J-visas, M-visas, Q-visas. Nonresident Alien students, scholars,
professors, teachers, trainees, researchers, physicians, au pairs, summer
camp workers, and other aliens temporarily present in the United States in F
-1,J-1,M-1, or Q-1/Q-2 nonimmigrant status are exempt on wages paid to them
for services performed within the United States as long as such services are
allowed by USCIS for these nonimmigrant statuses, and... 阅读全帖 |
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t******g
发帖数: 10390 | 37 我的理解是8833是为了让变成resident的人用treaty overrun "saving clause"(美国与
各国关税协定中允许美国对resident按美国法律收税)用的,所以对我们填1040NR没什么
用.
根据notice 1392,你如果W2没有扣掉5000,你在报税的时候提供proof证明自己适用trea
ty,我理解是需要护照I20签证和一个statement说明(你如果填过8233就需要提供这些,我
附一个在下面)
Student and Trainee
People's Republic of China
I was a resident of the People's Republic of China on the date of my arrival
in the
United States. I am not a U.S. Citizen. I have not been lawfully accorded th
e privilege
Residing permanently in the United States as an immigrant.... 阅读全帖 |
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v******8
发帖数: 507 | 38
being
.
scare
看看20条款：中国来的F1学生不是属于b和c吗？应该不用交税的吧？因为收入来自学校
奖学金award或者老板grant。报税没错啊。奇怪大家当学生为什么要缴税呢？
ARTICLE 20
(Students and Trainees)
(a) payments received from abroad for the purpose of his maintenance,
education, study, research
or training;
(b) grants or awards from a government, scientific, educational or other tax
-exempt organization;
and
(c) income from personal services performed in that Contracting State in an
amount not in excess
of 5,000 United States dollars or its equivalent in Chines... 阅读全帖 |
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g******e
发帖数: 24 | 39 H1B 博后，填8843 身份选什么？还是都空着，只填Part I？teacher, trainees, or
students? 感觉都不是，不知道填什么了。谢谢了！ |
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c*******r
发帖数: 6971 | 40 cintax自动把工作地址放在teacher，吧导师信息放在trainee栏 ，ft |
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h********g
发帖数: 496 | 41 在第十二个问题中，如果你超过5年的话，要提供一个statement，说明你不打算永久拘
留在美国。真tmd扯的规定，这个怎么写，阿阿阿阿阿
*************************************
box12 in Form 8843:
Were you present in the United States as a teacher, trainee, or student for
any part of more than 5 calendar years? ..................................
Yes
No
If you checked the “Yes” box on line 12, you must provide sufficient facts
on an attached statement to establish that you do not intend to reside
permanently in the United States. |
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h****s
发帖数: 16779 | 42 这段后面还有Exempt呢：（5年在最后一句话里）
Exempt individual. Do not count days for
which you are an exempt individual. The term
“exempt individual” does not refer to someone
exempt from U.S. tax, but to anyone in the folwlowing categories.
……………….
• A student temporarily present in the
United States under an “F,” “J,” “M,” or “Q”
visa, who substantially complies with the
requirements of the visa.
………………………………………….
Students. A student is any individual who is
temporarily in the United States on an “F,” “J,... 阅读全帖 |
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L**T
发帖数: 74 | 43 http://www.irs.gov/businesses/small/international/article/0,,id
Exceptions
You do not have to file Form 8833 for any of the following situations:
2. You claim a treaty exemption that reduces or modifies the taxation of
income from dependent personal services, pensions, annuities, social
security and other public pensions, or income of artists, athletes, students
, trainees, or teachers. This includes taxable scholarship and fellowship
grants. |
|
G***a
发帖数: 27294 | 44 但是他说了:" 20b----full time researcher/trainee; 20c----full time student."
我跟律师说了，我现在是full time researcher，但他说，full time student的意思
就是F签证。只要hold F签证，不管做什么（是上课还是research）就是学生。学生就
是不能用２０b |
|
G***a
发帖数: 27294 | 45 但是他说了:" 20b----full time researcher/trainee; 20c----full time student."
我跟律师说了，我现在是full time researcher，但他说，full time student的意思
就是F签证。只要hold F签证，不管做什么（是上课还是research）就是学生。学生就
是不能用２０b |
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z*******i
发帖数: 2904 | 46 article 19 的标题是Teachers, Professors and Researchers
article 20 的标题是Students and Trainees
觉得能不能用是显而易见的事情。当然也可以说TA/RA的grad student在从事teacher
或者researcher的工作，但是hr给的pay statement code应该不会是teacher之类的。
这是就是愿赌服输吧。得了便宜就算了，要是被audit了也别赖irs。 |
|
d*******h
发帖数: 2146 | 47 publication515 里有这段
Grants given to students, trainees, or researchers which require
the performance of personal serices as a necessary condition for
disbursing the grant do not qualify as scholarship or fellowship
grants. Instead, they are compensation for personal services
considered to be wages. It does not matter what term is used to
describe the grant
但是没有这段
..... An alien student may not alaim a scholarship or fellowship treaty
exemption agains income which has been reported to him on Form... 阅读全帖 |
|
d*******h
发帖数: 2146 | 48 publication515 里有这段
Grants given to students, trainees, or researchers which require
the performance of personal serices as a necessary condition for
disbursing the grant do not qualify as scholarship or fellowship
grants. Instead, they are compensation for personal services
considered to be wages. It does not matter what term is used to
describe the grant
但是没有这段
..... An alien student may not alaim a scholarship or fellowship treaty
exemption agains income which has been reported to him on Form... 阅读全帖 |
|
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