R***r
发帖数: 3519 | 1 权力阻止不了他人的思考。
－－－－－－－－－－－－
发信人: Reuer (小将trainee！), 信区: Family
标 题: Re: 中国的贱外F为啥这么多？ (转载)
发信站: BBS 未名空间站 (Tue Jul 16 11:52:27 2013, 美东)
这个说得有点道理。近个几十年，我族缺少self esteem，不是个人问题。社会和上层
阶级的影响太大。只是有些人被影响得更大，丢掉了本当有的对本族和文化的自重。所
以没必要攻击个人。
看看当权的有钱的，本当是社会的文化的引领者。但是看看干的事，分明就是在教育大
众崇洋媚外，丢掉独立的人格。
不是个人道德问题。但是比一比更贫穷的印度人，移民文化更久远的犹太人，我们这样
的现象为何更duo。再过几十年，后人来看这一段汉族的历史，不知道会有如何的评价
。文化大倒退的时代。
－－－－－－－－－－－
发信人: Reuer (小将trainee！), 信区: Family
标 题: Re: 公元2013年7月15号， 外F们爆发了 (转载)
发信站: BBS 未名空间站 (Tue Jul 16 11:59:02 2013, 美... 阅读全帖 |
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f*****n
发帖数: 970 | 2 各位前辈好，小弟正在办理H1B，好不容易说服公司答应下来，但是过程中出现很多问题
问题如下
1. 公司第一次招international，所以没有办理H1b的经验。公司没有雇lawyer，找了
HR在网上找信息办理。就是网上的checklist信息，employee和employer分别提供一系
列材料申请。
2. 我入行时顶着Engineer Trainee的title，现在半年了，不知道办理H1b用trainee的
title还是换成engineer的title （PS 公司近期财务有问题，改成2周发工资为90天发
工资，没有涨工资的样子，我为了办h1b也不好去说这个涨工资的问题）。
3. 低于所持职位title的最低工资标准H1B当地信息Wage level 1 40%, 这样申请h1b会
不会受阻，公司是小公司50人的样子。
不知道大家有什么好的建议，帮我渡过难关呢？ |
|
发帖数: 1 | 3 What does Customer Service Center do?
EMC support delivery model are Global Customer Service Centers. We have
built and implemented centers across the globe – Shanghai, Hopkinton, MA;
Cork, Ireland; Tokyo, Japan; and Sydney, Australia. It aims to address
customer density, specialized expertise areas, and local language support.
In Shanghai, We established customer service center in 2008. With team
growth and product abundant, we cover different EMC product lines and
provide multiple-languages te... 阅读全帖 |
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n******x
发帖数: 1 | 4 京东2019校园招聘管理培训生
京东集团自2007年起创建管理培训生项目“京鹰会”——TET（Trainee Eagle Team）
，做为公司战略级人才项目，旨在从内部培养高度契合京东价值观、真正熟悉京东业务
、推动并实现战略落地的中高层管理者。为了帮助新加入京东的高潜质毕业生快速成长
，公司为管培生提供专属培养计划，以“领导阶梯”为培养阶段，以“从实践中成长”
为指导理念，培养计划中包含轮岗历练、项目竞赛、职务拓展、影子计划、高管助理、
京鹰沙龙等多种方式。通过这些定制的培养计划，一方面促进个人角色的不断转换、加
深多业务领域的理解，另一方面全面提升领导力，打造复合型管理人才。
截止2016年7月，管培生项目已有10个年头。自立项以来，为公司的多个核心业务部门
培养了一大批优秀管理人才。在京东的管理者中，管培生的平均年龄较其他管理者年轻
5.5岁。
加入京东，管培生将获得专业的辅导，拥有快速的发展通道，在京东的舞台收获不一样
的人生。
专属帮带 全程指导
在专属培养计划中，管培生项目组将全程与管培生一起，帮助其融入公司、了解公司文
化，持续关注管培生的成长与发展，并在相应的阶段配备... 阅读全帖 |
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az
发帖数: 16686 | 5 ARTICLE 20
(Students and Trainees)
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, study, research... 阅读全帖 |
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t*******r
发帖数: 22634 | 6 楼帅的帖子里最误导的是，那个事件，对小小娃来说，是 “emotional
compromised with a valid cause”。
但是很多事件，对大人/大娃来说，是 “emotional compromised
without a valid cause”。
楼帅所说的 emotion coach / emotion dismissing，仅仅对
“emotional compromised with a valid cause” 才有合理的
意义。
很多的自然成长过程中，在 emotional 方面的自然的 training，
是一个 simulation of future reality。任何一个 simulation，
都是让 trainee 有 certain rate of failure，一个不会让
trainee failure 的 simulation，只是浪费时间。。。 |
|
M********s
发帖数: 24729 | 7 作为一名家长我像所有人一样对自己的孩子自觉不自觉的加以溺爱，她要什么我尽力满
足，像自来水一样就来了，但生活的艰辛只有大人才知道，怎么让天真无邪的孩子早日
明白她张口索要的这个那个并不是天上掉的馅儿饼而是她妈我省吃简用从牙缝里一点一
点抠出来给她的，这真要费点我的心思
我要开车，买！我们从感恩节周末开始跑车行，木兰就是陪坐的我来摸清底价，我让她
上一堂现实生活课来认识认识汽车销售员的真实嘴脸，别以为这世界像学校一样阳春白
雪很纯洁，这销售随便宰你个千儿八百的很容易，因为你相信他是好人呀
销售甲给了我们一个不可像想的低价，他一再说这是真的，隔天我奔着这个价冲过去，
他说他in training让我见他的trainer，当然，就是一个骗局，我火速撤退，这家车行
特逗，我连续收到这个trainee的留言要为我服务，总经理也发信问我对trainee的服务
满意否，好吧，我告诉总经理我的故事他让我直接去找经理谈，我犹豫着要不要再相信
他们一回，后来我还是去了这个经理也根本没好到哪里去，他不撒嘴我不掏腰包儿呗
终于木兰从学校回来了，我还等着她跟我把新车开回来呢，这次我们打亲情牌，她的一
个同学的爸... 阅读全帖 |
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l****i
发帖数: 230 | 8 我在国内读硕士的最后一学期收到一个公司的intern offer，以J1-trainee身份来美实
习2个月(汗，offer是6个月，因为要毕业答辩，5月份提前回国了)。8月份开始又以F1
身份来美读博士，现在博士第三年。打算申请waiver掉那闹心的两个月的J1-2yr
restriction.
看了版上置顶的攻略，非常有帮助，可是我的情况又跟博士后的情况不一样(J1
trainee，转F1)：
1.关于中国使馆的豁免，是不是只要附上国内的硕士毕业证就可以了？
2.国内单位的同意函件应该提交什么？要国内的学校出具同意书吗？已经过去三四年了
，这个可能比较困难。
3. 还有什么要特别注意的吗？
非常感谢大家，祝大家好身体、好心情，家庭幸福，research杠杠滴 |
|
s**u
发帖数: 9035 | 9 This post also has been included on top 4 post.
TYPES OF J-1 CATEGORIES
There are several different types of J-1 visa categories hosted by
Northwestern University departments. Brief information can be found below.
For comprehensive information regarding each category, please review the
Types of J-1 Visa Table for further information.
Short-Term
•Purpose of visit: lecture, observe, consult, train staff, demonstrate
special skill(s)
•Current position in home country: Professor, researc... 阅读全帖 |
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p**********n
发帖数: 1470 | 10 从国内来的 J-1 visiting phd student，在这边领RA收入，应该用哪个article?
article 20(c) ($5,000) or article 19 (full)?
http://www.irs.gov/pub/irs-trty/china.pdf
ARTICLE 19 (Teachers, Professors and Researchers)
An individual who is, or immediately before visiting a Contracting State was
, a resident of the other Contracting State and is temporarily present in
the first-mentioned Contracting State for the primary purpose of teaching,
giving lectures or conducting research at a university, college, school or
other a... 阅读全帖 |
|
d******y
发帖数: 3668 | 11 http://www.irs.gov/publications/p519/ch09.html
重要内容摘录如下：
Students, Apprentices, and Trainees Who Became Resident Aliens
Generally, you must be a nonresident alien student, apprentice, or trainee
in order to claim a tax treaty exemption for remittances from abroad
(including scholarship and fellowship grants) for study and maintenance
in the United States. However, if you entered the United States as a non
resident alien, but you are now a resident alien for U.S. tax purposes,
the treaty exemptio |
|
a*********8
发帖数: 5368 | 12 谢谢!
看到这段,貌似是可以用.但是怎么用的部分找不到:
ARTICLE 20
(Students and Trainees)
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 purp
ose of his education, training or obtaining special technical experience sha
ll be exempt from tax in that Contracting State with respect to:
(a) payments received from abroad for the purpose of his maintena |
|
s*****r
发帖数: 48 | 13 It has been fully explained in pub519 that a resident can still claim the
5000 treaty if:
1) He or she entered the US as a nonresident, and became a resident later on
under substantial test but maintained as a student or trainee.
2) He or she entered the US as a nonresident, and chose to be treated as a
resident if filed jointly, but maintained as a student or trainee.
He or she needs attach 8833 to explain the treaty position but the exception
can be made if 1042-S is received.
those |
|
k**m
发帖数: 222 | 14 treaty covers both students and trainees
postdocs are trainees and some of them have H1B |
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p*****e
发帖数: 96 | 15 以前学生的时候是article 20(c)，2008十月从F1到H1b之后，似乎不能用了啊，
article 20如下。如果能用，根据是什么啊，10月之后不就不是学生了吗？谢谢指点
ARTICLE 20
(Students and Trainees)
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) p |
|
s******g
发帖数: 654 | 16 A green card holder is a permenant resident of US. How come can you
qualified as "temporarily present in the US" and "only for purpose for
education"? Besides, US tax every citizen and green card holder on the
worldwide income. Also, CA does not conform with tax-treaty. You may receive
letters from Franchise Tax Board in ther furture and pay some penalty and
interest. Good Luck to you.
ARTICLE 19
(Teachers, Professors and Researchers)
An individual who is, or immediately before visiting a Contra... 阅读全帖 |
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c****6
发帖数: 1550 | 17 http://forum.xintech.org/uofu/forum.php?req=thread&id=22
http://www.irs.gov/publications/p519/ch09.html
重要内容摘录如下：
Students, Apprentices, and Trainees Who Became Resident Aliens
Generally, you must be a nonresident alien student, apprentice, or trainee
in order to claim a tax treaty exemption for remittances from abroad
(including scholarship and fellowship grants) for study and maintenance
in the United States. However, if you entered the United States as a non
resident alien, but you are now a |
|
s******z
发帖数: 295 | 18 这个好像回答了“Exempt Individual”的问题。
You will not be an exempt individual as a teacher or trainee if you were exempt as a teacher, trainee, or student for any part of 2 of the 6 preceding calendar years.
The Substantial Presence Test is a calculation that determines the resident or nonresident status of a foreign national for tax purposes in the United States. The Substantial Presence Test must be applied on a yearly basis. However, during the first five calendar years the student on an F-1 or J-1 im |
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l***x
发帖数: 385 | 19 ARTICLE 20
(Students and Trainees)
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, study, research |
|
s*******n
发帖数: 19 | 20 帮LZ顶一下，我也和LZ的理解一样，希望明白的人指点。
再请问楼主一个关于我的问题。我是J1，但2009年是第二年，所以我是Non-resident。
我LD是2009年4月来美国，以J2来的身份，用EAD工作。那么请问2009年J2是属于
nonresident还是resident，因为根据substantial presence test， 他应该是
resident，但这个test还排除了一些人，说J类签证的学生、老师或者trainee不能用这
个test来判断。但是我家LD，是J2，但不是学生、trainee和老师，所以我就不知道他
到底是resident还是nonresident了，如果是resident我们就可以和你们一样联合报税
，这样会多很多refund，所以在此请教你我家LD的身份问题。谢谢 |
|
o*******7
发帖数: 18 | 21 情况有点复杂，一方是麻省H1,算resident,另一方2010年上半年在宾州上学（有$2000
奖学金），下半年OPT在纽约工作,在新泽西住。
联邦税
准备married file jointly，因为一方2010整年都是h1,算resident, 在网上查的可以
按双方resident报http://www.irs.gov/businesses/small/international/article/0,,id=96370,00.html,选standard deduction比较有利。
问题：
1。 按resident报, F1-OPT一方还能享受china treaty-article 20么？
按下面解释貌似可以，但是我不能确定。有人了解么？
http://www.irs.gov/publications/p519/ch09.html#en_US_publink100
Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who
Became Resident Aliens
Gener... 阅读全帖 |
|
F**M
发帖数: 518 | 22 2008 年 12 月到 2009 年 6 月以 J1 short-term 来美国待了半年，不拿美国工资，
也没有办过任何退税手续。
2010 年 9 月以 J1 research scholar 签证来美国做 postdoc。
1. 请问 8843 表第 7 项填写时，是否需要写上 08 年和 09 年在美国以 J 签证待过
？是否需要附上两次签证复印件？
2. 8843 表第 8 项，是否要选 Yes？如果选了之后，我 10 年的免联邦税是否就不能
免了，或者 J1 免联邦税的三年会从 08 年开始算？
谢谢，附上 7、8 选项：
7：
Enter the type of U.S. visa (J or Q) you held during: ▶
2004 2005 2006 2007 2008 2009.
If the type of visa you held during any of these years changed, attach a
statement showing the new visa type and the date it was acq... 阅读全帖 |
|
c*******n
发帖数: 718 | 23 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 |
|
x*******0
发帖数: 1074 | 24 对于F2转F1不能使用tax treaty，一直都是听人都这么说的。昨天看了版上大牛SETI提供的链接，有了出处，更明白些了。可是，看过那些解释后，我就在想，这些都只是解释啊，那根本出处呢。因为今天给一老cpa又解释了，给他看了解释，他说解释不能说服他。所以只好再来找依据。
找来找去，发现直接读Tax treaty Article 20最给力。索性就copy下来，也请版主mark一下，以后就不要再为这个问题掐架了。
链接： http://www.irs.gov/pub/irs-trty/china.pdf
ARTICLE 20
(Students and Trainees)
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 ... 阅读全帖 |
|
h******3
发帖数: 29 | 25 多谢。你说的对
我的 DS-2019上写的 exchange visitor category : research scholor
payroll给我的8233 box 6 & 9a 都是 J1 research scholor, 但 box 10 却是
trainee．box 12a is treaty 20(c)． box 12b is 5000$. 还有个 statement
for form 8233, 大意说根据中美 treaty ５０００块免税。
后来我想，可能是我入境时还没有拿到博士学位，所以把我归到 student或者trainee
了。 现在我有博士证书，是不是应该让他们换title了？
请问这是不是像你说的情况， 谢谢？
适用 |
|
t******g
发帖数: 10390 | 26 前不久遇到过类似的一个帖子,楼主国内来的博士后被学校当成trainee对待,他总结说
是因为来的时候毕业证书没发,所以当trainee了,补上后应该就是scholar.后来不知道
下文如何 |
|
t*******n
发帖数: 430 | 27 Source: http://www.irs.gov/publications/p519/ch09.html#en_US_publink1000222739
Under:
Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who
Became Resident Aliens
Look for:
How to report income on your tax return.
In most cases, you also will not need to report the income on your Form 1040
because the income will be exempt from U.S. tax under the treaty. However,
if the income has been reported as taxable income on a Form W-2, Form 1042-S
, Form 1099, or other information ... 阅读全帖 |
|
h****i
发帖数: 302 | 28 http://www.irs.gov/pub/irs-trty/china.pdf
ARTICLE 20
(Students and Trainees)
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 h... 阅读全帖 |
|
s*******6
发帖数: 463 | 29 不记得在哪个地方看到的，说如果是在美国从F2转的F1就不能享受5000免税条款。今天
查到，其实是可以的，条款原文是
ARTICLE 20
(Students and Trainees)
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 abro... 阅读全帖 |
|
i*****t
发帖数: 24265 | 30 ARTICLE 20
(Students and Trainees)
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, study, research... 阅读全帖 |
|
i*****t
发帖数: 24265 | 31 ARTICLE 20
(Students and Trainees)
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, study, research... 阅读全帖 |
|
d*******h
发帖数: 2146 | 32 ARTICLE 20
(Students and Trainees)
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, study, research... 阅读全帖 |
|
d*******h
发帖数: 2146 | 33 ARTICLE 20
(Students and Trainees)
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, study, research... 阅读全帖 |
|
j*****u
发帖数: 483 | 34 你好.你说的有道理.但是我看到的这句话是在此处的:我没有扩大.这里面的解答正是对TAX TREATY的.是IRS的文件.可以主要看看HOWEVER后面的句子.
publication 519
U.S. Tax Guide for Aliens
P 56
Students, Apprentices, Trainees, Teahers, Professors, and Researchers Who Became Resident AliensGenerally, you must be a nonresident allien student, apprentics, 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 scholar-ship, fellowship, and research grants, a... 阅读全帖 |
|
S**I
发帖数: 15689 | 35 You will not be an exempt individual as a teacher or trainee if you were
exempt as a teacher, trainee, or student for any part of 2 of the 6
preceding calendar years. |
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S**I
发帖数: 15689 | 36 You will not be an exempt individual as a teacher or trainee if you were
exempt as a teacher, trainee, or student for any part of 2 of the 6
preceding calendar years. |
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c*****h
发帖数: 45 | 37 谢谢啊
You will not be an exempt individual as a teacher or trainee if you were
exempt as a teacher, trainee, or student for any part of 2 of the 6
preceding calendar years.
我知道我来的时间不好，12年12月份就算一年了
我的情况是08年过来了3个月，访问学者，国内出的钱，他们不会把那个也算上了吧。。
payroll说federal tax是因为我w9交上去的时候工资单已经打出来了，下个月就不会扣
了。但是ssn和medicare还是免不了。 |
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f*******n
发帖数: 12623 | 38 不是。Teachers and trainees前两个日历年是nonresident。所以你2012年（第二年）
还是nonresident。Teachers and trainees前两个日历年是exempt from Substantial
Presence Test的. |
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b****n
发帖数: 464 | 39 我的情况应该算典型吧，07年夏天来美，12年夏天开始opt工作。
07，08，09，10，11我是non resident alien，全奖，一分钱税都没有交，直接exempt
了，拿的是1042-s，上面taxable income都是0。按理说到12年夏天才在美国待满5年，
不过按照substantial presence test，12年我已经算是resident alien了。
12年下半年工作，payroll都是直接扣税的，但是12年上半年学校的奖学金也是一分税
都没扣的（1042-s上面taxable income是0）。12年的奖学金我到底要不要交税呀？该
不会我要补好几千块钱吧55555
我觉得我可能搞混了两件事，就是我奖学金不用交税是依据treaty article 20(b) （
如下），所以跟我是不是non resident alient并没有关系，所以即便2012年我是
resident alien，奖学金不交税也是没有问题的。这样子理解对吗？
走过路过，帮我看看吧。。。。。
ARTICLE 20 (Students and Trainees)
A studen... 阅读全帖 |
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q****o
发帖数: 769 | 40 前3年按照Article 19免了税，这第四年能否用Article 20，作为trainee免5000的税呢
？ 学
校一直把我们叫做trainee。
请大牛赐教！！！ 多谢！！！ |
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q****o
发帖数: 769 | 41 前3年按照Article 19免了税，这第四年能否用Article 20，作为trainee免5000的税呢
？ 学
校一直把我们叫做trainee。
请大牛赐教！！！ 多谢！！！ |
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h**2
发帖数: 2841 | 42 1984年共匪和美帝的treaty，下面是具体的相关学生的条款，focus on 20(c)
ARTICLE 20
(Students and Trainees)
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... 阅读全帖 |
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P****1
发帖数: 2670 | 43 回去仔细看了一下Pub519，的确Teachers and trainees没有像treaty要求必须是公益
科研机构，那么lz全家在美的头两年都是exempt individual，算non-resident alien
。我前面的确搞错了，抱歉。
non-resident不用交SS和Medicare，已经交的可以向雇主要回。
http://www.irs.gov/publications/p519/ch01.html
A teacher or trainee is an individual, other than a student, who is
temporarily in the United States under a “J” or “Q” visa and
substantially complies with the requirements of that visa. |
|
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P****1
发帖数: 2670 | 45 如果是学生的话，目前tax版上大家公认是填no，因为6114－1(c)(1)(iv)中明确说了
income
derived by artistes, athletes, students, trainees or teachers可waive。
对于researcher没有定论，我觉得是按照301.6114-1(b)中的(4)(ii)(D)条款，即
treaty上有要求，而申请人符合treaty的要求。
条款见：
http://www.law.cornell.edu/cfr/text/26/301.6114-1
(b) Reporting specifically required.
Reporting is required under this section except as expressly waived under
paragraph (c) of this section. The following list is not a list of all
positions for which reporting is required under this secti... 阅读全帖 |
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P****1
发帖数: 2670 | 46 如果是学生的话，目前tax版上大家公认是填no，因为6114－1(c)(1)(iv)中明确说了
income
derived by artistes, athletes, students, trainees or teachers可waive。
对于researcher没有定论，我觉得是按照301.6114-1(b)中的(4)(ii)(D)条款，即
treaty上有要求，而申请人符合treaty的要求。
条款见：
http://www.law.cornell.edu/cfr/text/26/301.6114-1
(b) Reporting specifically required.
Reporting is required under this section except as expressly waived under
paragraph (c) of this section. The following list is not a list of all
positions for which reporting is required under this secti... 阅读全帖 |
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i*****t
发帖数: 24265 | 47
yes，楼主之前美国换的F身份，是不能用F的treaty的
ARTICLE 20
(Students and Trainees)
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 maintena... 阅读全帖 |
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P****1
发帖数: 2670 | 48 入境之后也可以不多停留啊，每年来visit一两次就行。但为了学习，必须得在美国待
着。
再讨论下去，这帖就该转移民版了。。。
另外，注意一下你找来的这段文字，是Pub 519 App A吧？ App A的第一段第一句怎么
说的来着？
http://www.irs.gov/publications/p519/ar02.html#en_US_2013_publi
Appendix A—Tax Treaty Exemption Procedure for Students
This appendix contains the statements nonresident alien students and
trainees must file with Form 8233, Exemption From Withholding on
Compensation for Independent (and Certain Dependent) Personal Services of a
Nonresident Alien Individual, to claim a tax treaty ex... 阅读全帖 |
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r****a
发帖数: 3249 | 49 from your favorite link (page 13):
http://www.irs.gov/pub/irs-trty/china.pdf
里面也有"solely"
ARTICLE 20
(Students and Trainees)
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 .... |
|
P****1
发帖数: 2670 | 50 入境之后也可以不多停留啊，每年来visit一两次就行。但为了学习，必须得在美国待
着。
再讨论下去，这帖就该转移民版了。。。
另外，注意一下你找来的这段文字，是Pub 519 App A吧？ App A的第一段第一句怎么
说的来着？
http://www.irs.gov/publications/p519/ar02.html#en_US_2013_publi
Appendix A—Tax Treaty Exemption Procedure for Students
This appendix contains the statements nonresident alien students and
trainees must file with Form 8233, Exemption From Withholding on
Compensation for Independent (and Certain Dependent) Personal Services of a
Nonresident Alien Individual, to claim a tax treaty ex... 阅读全帖 |
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