P****1
发帖数: 2670 | 1 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 |
|
P****1
发帖数: 2670 | 2 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 |
|
P****1
发帖数: 2670 | 3 美国的税收制度是，雇主发工资的时候先根据你的收入情况预扣（withhold），然后第
二年1月给你一张w2之类的表格汇总，同时报送IRS。然后你再根据去年的收入情况，自
己填写税表来计算到底实际应该交多少税，跟withhold的金额相比较，多退少补。如果
要补交的多还会罚款。
你可以随时向雇主交w4，减少exempt数字以增加以后每次发工资时withhold的金额 |
|
d******i
发帖数: 84 | 4 1. 2011财政年
1.1 收到的表格 W-2 (Wage and Tax Statement）A/B/C 三份。
1.2 自己填的表格 1040 NR-EZ (U.S. Income Tax Return for Certain
Nonresident Aliens With No Dependents）
1.3 自己填的表格 8843 （Statement for Exempt Individuals and Individuals
With
a Medical Condition）
总结; 第一年来美做薄厚，ld在国内，没小孩。
用的我们学校给的免费的windstar计算的，
除了刚来第一个月有几十块的税，没有其它的返项。
2. 2012财政年
2.1 收到的表格 W-2 (Wage and Tax Statement）A/B/C 三份。
2.2 收到的表格 1042-S (Foreign person's Source Income Subject to Withholding)
2.3 银行寄来的Form 1099-INT ($ 1... 阅读全帖 |
|
m**********e
发帖数: 53 | 5 被报税弄得头昏脑胀，有些问题请教下大家。 我和老公都是F1, 老公第六年，我不到
五年，2013年老公需要按resident alien 报税。
1. 我们可以合报填一张表1040 filing federal tax jointly.
2. 合报的话，我也可以被treated as taxable resident alien. 但都是学生，每人依
然可以享受$5000 tax treaty. 每人填表8833. 共计两张8833，deduction$10.000.
3. 老公w2 表上有medicare withhold 但没有 social security withhold. 考古发现
，F1秋季，春季学期是full time student，FICA只需要付summer假期的。貌似需要填
表8316 和843. 要回已经被扣除的。但目前不清楚暑假期间的FICA 该如何计算，想请
教大家。 还有就是， 我是否需要填付暑假期间的FICA？ 我没有被扣除medicare tax
withhold , 也是否需要填8316+843表呢？
4，我的学校每年要求学生自己交stud... 阅读全帖 |
|
N****g
发帖数: 2829 | 6 我的理解分4次付应该不用付利息。
http://www.irs.gov/pub/irs-pdf/p505.pdf
Page 51
"Minimum required each period. You will owe a penalty for any 2013 payment
period for which your estimated tax payment plus your withholding for the
period and overpayments applied from previous periods was less than the
smaller of:
22.5% of your 2013 tax, or
25% of your 2012 tax. (Your 2012 tax return must cover a 12-month period.)"
Page 53
"Short Method for Figuring the Penalty (Part III)
You may be able to use the short method... 阅读全帖 |
|
f*******n
发帖数: 12623 | 7 1. 你是前5年F1才是nonresident。你是在F1的前5年吗？
2. F1 nonresident（和J1 nonresident等）才不用交fica tax。H1b要交。所以无论如
何你的H1b的那部分时间要交。
3. nonresident spouse treated as resident还是按nonresident那样算fica tax：
http://www.irs.gov/Individuals/International-Taxpayers/Nonresid
However, you may still be treated as a nonresident alien for other U.S.
withholding taxes such as (1) Chapter 3 withholding or (2) Social Security
and Medicare tax withholding. |
|
f*******n
发帖数: 12623 | 8 没有问题。如果本来是nonresident，跟着你用nonresident spouse treated as
resident，这不影响social security和medicare tax是否要交。
http://www.irs.gov/Individuals/International-Taxpayers/Nonresid
However, you may still be treated as a nonresident alien for other U.S.
withholding taxes such as (1) Chapter 3 withholding or (2) Social Security
and Medicare tax withholding.
tax |
|
f*******n
发帖数: 12623 | 9 只有你去年联邦税用了itemized deductions而且选deduct state income tax（不是选
deduct state sales tax），你去年的州税退税才要当今年的收入。
如果你收到退税，就说明你被withhold了的比你应该交的税多，多的部分就退回来。但
是因为你在联邦税deduct state income tax的话，你就是deduct你当年实际上被
withhold的state income tax，所以如果你被withhold的多，你就白白可以在联邦税上
deduct比你应该的多。既然去年让你从收入减了太多，今年就要把哪些加回去你的收入。 |
|
f*******n
发帖数: 12623 | 10 如果你用nonresident spouse treated as resident，这里写：
http://www.irs.gov/Individuals/International-Taxpayers/Nonresid
However, you may still be treated as a nonresident alien for other U.S.
withholding taxes such as (1) Chapter 3 withholding or (2) Social Security
and Medicare tax withholding.
如果你用choosing resident alien status，没有找到哪里写，但是原则上应该和
nonresident spouse treated as resident是一样的。 |
|
l*****n
发帖数: 1648 | 11 我今年开始使用itemized deductions
如果我去年年初报税州税退了1000
今年州税withhold 4000，会退500
那么我填deduction 应该填3000（withhold－去年退的），还是3500（今年实际要交的
），还是4000（withhold的）？ |
|
D*******r
发帖数: 162 | 12 2011年来美国，我j1,LD J2（有工作）,有一个孩子，全家一起报税。
2014年的W2，我的state income tax(item 17) 为 0；
LD 的state income tax 有几百刀；
现在算下来我们欠加州政府大概800左右，所以肯定是要交panelty了。
现在想问一下，我这个panelty 是 underpayment panelty 还是 withholding panelty?
如果是withholding panelty,我怎么知道我的withholding应该是多少？
另外想问问，我这个panelty大概得交多少（除了欠加州政府的800以外，单纯的
panelty and interest）？
谢谢！ |
|
M*******s
发帖数: 4074 | 13 原则上，人在哪里工作，就交哪里的税。人在加州工作，就需要在加州报税，并且交税
。按天数，在加州工作的全部日子需要交税。所以，如果只是周末飞回西雅图，那么W-
2 全部收入都是在加州工作挣的，全部需要在加州交税。再说，一周五天在加州，加州
非常可能判定你是加州居民。
和W-2 withholding 没有关系，w-2 withholding 只决定 withholding。 |
|
f*******n
发帖数: 12623 | 14
这只对withhold多少又影响
如果withhold多了，就是你免费给政府借钱。如果withhold少了，就是政府免费给你借
钱。但是如果少太多就会有罚款。 |
|
c******9
发帖数: 45 | 15 去年联邦税和州税都补了一点，因为数额很小，10月前还沿用之前的W4。
为了避免明年报税时又补税，现在准备改一下W4，每次paycheck都加一点additional
withhold,请问这个修改会追溯到10月以前吗，还是只从下一次paycheck开始生效? 比
如我想additonal withhold $300,今年还剩6次paycheck，那W4的addition withhold
per paycheck填$50就行了吧。
谢谢。 |
|
f*******n
发帖数: 12623 | 16 改exemptions一点用都没有。那个影响income tax withhold多少，跟FICA tax（
social security tax和medicare tax）一点关系都没有。升高exemptions不但不会减
少你要交的FICA tax，而且会导致withhold太少income tax。（不知道你有没有treaty
；如果有withhold少一点income tax也许也ok。但是这个跟FICA无关。）
如果公司非要扣FICA tax，你也没有办法。可以扣了之后向公司要refund。如果他们不
愿意就只能向IRS申请退，可能多年不会收到回复。 |
|
h******o
发帖数: 230 | 17 谢谢了。
我的情况略复杂。去年是半年TA，半年fellowship，然后来的w-2和1042-S的表上都有
显示federal tax withholding。
我也是网上折腾了一圈。最终的做法是：
1040表上w-2收入的地方只写w-2。1042-S的fellowship作为other income写上，但也在
other income那一栏写上-(5000+XXXX), 'XXXX'是我的fellowship，表示fellowship免
税，并且还有5000免税。（然后注明8833）
然后在withholding的税里，w-2的写在64行w-2那里，然后在73行那里加上了来自1042-
S的withholding的税。
最后把这两种情况用8833表格都说明，tax-treaty article 20(b)表明fellowship免税
，20(c)说明5000免税。
我至少觉得这样最清楚。。。希望能行吧。 |
|
发帖数: 1 | 18 对的，但这就涉及到对‘拿到手’的工资怎么定义了。 我不太懂一般来说，税后工资
怎么算。 是算除开payroll tax之后的，还是payroll tax和income tax后的。 毕竟员
工只在乎拿到手多少，要是扣掉withholding，有些人就说，那就不是税后工资了，不
是‘拿到手’的工资；雇主的话，对withholding是可控的；可是毕竟不能不withhold
， 雇主对代扣income tax是负有责任的。 |
|
F*********u
发帖数: 12190 | 19 用irs的withholding计算器，最后对修改w-4的指导一段有些看不懂
Based on your responses, your anticipated income tax for 2017 is $XX,XXX. In
addition, you appear to be subject to an additional Medicare tax of: $YYY.
The recommendation below addresses both of these tax obligations. If you do
not change your current withholding arrangement, you will have $ZZ,ZZZ
withheld for 2017 leaving $2,174 due when you file your return. To meet your
anticipated tax of $XX,XXX+YYY change your current withholding arrangement
by claimin... 阅读全帖 |
|
m*******l
发帖数: 12782 | 20 ☆─────────────────────────────────────☆
fatmingzhou (fatming) 于 (Thu Mar 29 21:56:28 2012, 美东) 提到:
换个话题，缓缓情绪。
这里很多都是有EAD/AP的了，又都是一年有效。现在485不动了，很多朋友要涉及到延
期的问题了。请有经验的朋友给具体讲讲，怎样办理延期，提前多久办，和一些需要注
意的地方。有包子答谢。
☆─────────────────────────────────────☆
ohbrothers (Gargamel) 于 (Thu Mar 29 22:03:07 2012, 美东) 提到:
You cannot file for a renewal EAD more than 120 days before your original
EAD expires.
看样子9月份又要忙了。
☆─────────────────────────────────────☆
ohbrothers (Gargamel) 于 (Thu Mar 29 22:04:32... 阅读全帖 |
|
i*****n
发帖数: 126 | 21 OPT身份工作中，单身
payroll上写的federal withholding是3，state的是2.工资扣税大概30%
请问一下我这样的情况是不是withholding太多了啊？请问要怎么改才能让withholding
得少一点呢？
谢谢版上各位！ |
|
z*****x
发帖数: 2370 | 22 按说你nj税不该有withholding啊 你的hr搞错了， 如果真的withheld的 应该都能拿回
来；就是说实交nj税为零。ny税withhold少了就补交，跟nj withholding无关 |
|
d******n
发帖数: 12850 | 23 W2上公司地址是CT，那应该算SOURCE为CT的工资，不应该就是要withhold CT的税么？
怎么变成withhold NY和NJ的税了？
withhold |
|
p***y
发帖数: 18037 | 24 I don't think you are right.
To begin with, you also sited a wrong case. Whether it was right to do
so it's a separate issue, but IMF DID forward the employer's share of
taxes to Geithner so that he could send his and the employer's shares
to IRS. It WAS Geithner's fault not to submit both portions of the
payments. Not getting into the debate if it was truly a honest clerical
issue at Geithner's part as he claims, it nevertheless was the reality
that he kept the money that wans't his at the ... 阅读全帖 |
|
S******u
发帖数: 195 | 25 Assumption：单身(allowance 1), 年薪80,000，没有pre-tax的401k，FSA，insurance
等，NYC residence。
Gross pay: $3,333.33/semi-monthly
Deductions:
Social Security Tax (4.2% in 2011): $140
Medicare Tax (1.45%): $48.88
Federal Withholding (1 allowance): $611.39 (see p.35-36 publication 15)
NYS Withholding: $189.05 (see p.12-13 publication NYS-50-T)
NYC Withholding: $110.87 (see p.38-39 publication NYS-50-T)
Net pay：$2233.14
或许会算错，你翻翻Publication重新算算就好。 |
|
y*****t
发帖数: 1367 | 26 公司发的e-updates，看到后实在是悲惨啊！
California Payroll Withholding Tax Rate Increase
- October 05, 2009
The California legislature recently signed laws to solve a $24 billion
budget deficit for 2009-2010.
California withholding rate increase. Effective for wages paid on and after
November 1, 2009, your state income tax withholding will increase by
approximately 10%.
Supplemental wage tax rate increase. Effective for supplemental wages paid
on and after November 1, 2009, the tax rate will increase to 1 |
|
b*****g
发帖数: 983 | 27 Did you ever file tax return?? Go read IRS Publication 505:
No penalty.
Generally, you will not have to pay a penalty for 2010 if any of the
following apply.
The total of your withholding and timely estimated tax payments was at least
as much as your 2009 tax. (See Special rules for certain individuals on
this page for higher income taxpayers, farmers and fishermen, and qualified
individuals with small businesses.)
The tax balance due on your 2010 return is no more than 10% of your total
2010 ... 阅读全帖 |
|
l**t
发帖数: 6971 | 28
不是这样的。
你只要保证今年的tax withholding超过去年实际tax的100%（如果AGI大于150k就是110
%），就不用罚款。这叫safe harbor。
比方说你去年是postdoc，收入4万，tax 5000。今年工作了，收入10万，应缴税两万。
你只要保证今年的tax withholding超过5000块就行了。
明年你发财了，收入100万，只要保证明年的tax withholding超过两万两千就行了。 |
|
a*********a
发帖数: 3656 | 29 it is more complicated. there is a formula.
if your company does not withhold enough and you do not file 1040ES before
Jan 17(?) next year, you can be charged under payment penalty.
One must withhold or prepay >90% of your tax liability by Jan 17 of the next
year, otherwise there is a penalty. 1040ES in principle needs to be filed
same quarter, otherwise, there could be interest charges even though you did
not underpay. On the otherhand, withholding enough even if it is all done
in December does... 阅读全帖 |
|
c*****e
发帖数: 3226 | 30 withhold 40股是你卖股票的时候 withhold, 还是你可以vest 卖的时候 withhold？ 我
都晕了。 |
|
d**********r
发帖数: 502 | 31 我工作的小公司使用trinet管理员工的paycheck和W2
今年CA TAX refund 比预计的少了两千多，打电话一问才知道 trinet 报给州的tax
withholding数据不全
我需要等trinet重新和州税局update我的withholding信息，然后再跟州税局把剩下的
退税要回来
后来公司发信说公司所有人的tax withholding 都跟州里报少了，每个人都要自己去
跟州里要少退的税。
Trinet, 便宜没好货 |
|
y***n
发帖数: 96 | 32 补缴税款和很多因素有关。
要看你有没有买卖股票啊，利息分红之类的收入，因为你的withholding是不知道你其
他的收入有多少。
而且09年因为Making Work Pay，所以IRS actually 更改了withholding的table,所以
就算你的information没变，你的WH也会少，双方都工作的家庭就会少得更多了。
有房贷的情况下，仔细看看Schedule A上还有啥没有包括进去的。
W4表不大有填对填错的说法，可以根据你的实际情况更改。比方说M-0，+$X00/mo
extra，或者按照Single的来withhold. |
|
h*********r
发帖数: 112 | 33 10%只是withhold，不是交税，就象雇主从雇员工资中代扣税金一样，年底雇员（卖房者
）可以File TAX RETURN,多退少补。
不是所有的人想在美国交税就可以交税的，如果没有绿卡，必须是居民（每年住满XX天）
不是居民（每年住满XX天），就要withhold.
withhold？ |
|
I****A
发帖数: 608 | 34 Penalties
You may have to pay a penalty of $500 if both of the following apply.
You make statements or claim withholding allowances on your Form W-4 that
reduce the amount of tax withheld.
You have no reasonable basis for those statements or allowances at the time
you prepare your Form W-4.
There is also a criminal penalty for willfully supplying false or fraudulent
information on your Form W-4 or for willfully failing to supply information
that would increase the amount withheld. The penalty up... 阅读全帖 |
|
j**********2
发帖数: 1495 | 35 4000完全有可能啊。401k和医疗都是pre-tax的，你随便找一个paycheck calculator不
就知道4000到底可能不可能了
Monthly Gross Pay $5,000.00
Federal Withholding $333.75
Social Security $195.30
Medicare $67.43
Texas $0.00
401K $150.00
Med $200.00
Net Pay $4,053.52
Check Date 11/01/2012
Gross Pay $60,000.00
Gross Salary YTD $0.00
Pay Frequency Monthly
Federal Filing Status Married
# of Federal Allowances 4
Additional Federal Withholding $0.00
State for withholding Texas
401K... 阅读全帖 |
|
j**********2
发帖数: 1495 | 36 4000完全有可能啊。401k和医疗都是pre-tax的，你随便找一个paycheck calculator不
就知道4000到底可能不可能了
Monthly Gross Pay $5,000.00
Federal Withholding $333.75
Social Security $195.30
Medicare $67.43
Texas $0.00
401K $150.00
Med $200.00
Net Pay $4,053.52
Check Date 11/01/2012
Gross Pay $60,000.00
Gross Salary YTD $0.00
Pay Frequency Monthly
Federal Filing Status Married
# of Federal Allowances 4
Additional Federal Withholding $0.00
State for withholding Texas
401K... 阅读全帖 |
|
c*******o
发帖数: 5387 | 37 【 以下文字转载自 Stock 讨论区 】
发信人: DiRenjie (狄仁杰), 信区: Stock
标 题: Tax Rate Notice
发信站: BBS 未名空间站 (Thu Jan 3 14:55:12 2013, 美东)
Federal Statutory Changes effective 2013
Effective 1/1/2013, the Employee Social Security tax rate is 6.2%. Congress
did not extend the 2% reduction.
Wages paid in excess of $200,000.00 in 2013, will be subject to an extra 0.9
% Medicare tax. This additional tax will be automatically calculated on
earnings over $200,000.00, regardless of filing status.
Effective with pay dates... 阅读全帖 |
|
g*****x
发帖数: 3283 | 38 提交w4和8233只是为了计算withholding，对退税的数字没有任何影响。（除非
withholding低于应缴税的90%，会被irs罚款，这时候应该提前填1040ES）。
对non-resident alien treaty，一般是用w4+8823计算withholding，用1042s退税
对resident alien treaty，一般是用w4+w9，退税的时候不能用1042s（1042s明确写了
是non-resident alien用的）。
IRS官网有非常详细的说明：http://www.irs.gov/publications/p519/ch09.html |
|
i*****n
发帖数: 126 | 39 OPT身份工作中，单身，年薪大概10w
payroll上写的federal withholding是3，state的是2.工资扣税大概30%
请问一下我这样的情况是不是withholding太多了啊？请问要怎么改才能让withholding
得少一点呢？
谢谢版上各位！ |
|
t******f
发帖数: 509 | 40 As the withholding agent, you are liable for the withholding tax.
Since you already made the payment without withholding anything. I would
suggest that you try to obtain an originally signed W-8BEN dated before your
payment date. If they don't have an US TIN number, then you are really
screwed. If they refuse to pay the tax, it'll probably need to come out of
your pocket. You should consult with your company tax adviser on the risk
of non-filing an 1042 on this transaction, and the dollar am... 阅读全帖 |
|
d******e
发帖数: 7844 | 41 正常么？
Federal withhold 386 16.5%
State withhold 101 4.4%
City withhold 68 2.9% |
|
F**********y
发帖数: 10265 | 42 不是，算AMT是今年withhold减掉去年退回来的state tax return包含在AGI中的部分
就是说，不是今年withhold-今年state tax return
而是: 今年withhold - 去年state tax return |
|
g***l
发帖数: 2753 | 43 如果算上401K，医疗保险的话，税会少交一点，但是net pay会大幅下降的。
Your Pay Check Results
Bi-weekly Gross Pay
$3,846.15
Federal Withholding
$768.96
Social Security
$161.54
Medicare
$55.77
California
$282.13
CA SDI
$46.15
Net Pay
$2,531.60
如果放满401K,加上一个月60元的医疗保险。
Your Pay Check Results
Bi-weekly Gross Pay
$3,846.15
Federal Withholding
$577.48
Social Security
$131.42
Medicare
$45.37
California
$208.78
CA SDI
$37.55
401K
$687.00
medical
$30.00
Net Pay
$2,128.55 |
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b*****d
发帖数: 61690 | 44 http://www.irs.gov/businesses/corporations/article/0,,id=236664
The Foreign Account Tax Compliance Act (FATCA), enacted in 2010 as part of
the Hiring Incentives to Restore Employment (HIRE) Act, is an important
development in U.S. efforts to combat tax evasion by U.S. persons holding
investments in offshore accounts.
Under FATCA, certain U.S. taxpayers holding financial assets outside the
United States must report those assets to the IRS. In addition, FATCA will
require foreign financial institu... 阅读全帖 |
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c********l
发帖数: 8138 | 45 1.13 United States
1.13.1 Income tax withholding
1.13.2 Social Security and Medicare taxes
1.13.3 Unemployment taxes
里面的大头，income tax, SS, Medicare，都是雇主代扣，
交的人还是雇工
另外，雇工个人交的1040上，也体现了W2上已经被withhold的payroll tax
只有unemployment tax，是雇主交，而不是代扣，但这个unemployment tax
和federal income tax/social/medicare相比，少得可怜，
the typical maximum tax per employee was under $1,000
所以美国的工资，税前看上去光鲜，但fed/fica/state一扣，税后就少得可怜 |
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c********l
发帖数: 8138 | 46 1.13 United States
1.13.1 Income tax withholding
1.13.2 Social Security and Medicare taxes
1.13.3 Unemployment taxes
里面的大头，income tax, SS, Medicare，都是雇主代扣，
交的人还是雇工
另外，雇工个人交的1040上，也体现了W2上已经被withhold的payroll tax
只有unemployment tax，是雇主交，而不是代扣，但这个unemployment tax
和federal income tax/social/medicare相比，少得可怜，
the typical maximum tax per employee was under $1,000
所以美国的工资，税前看上去光鲜，但fed/fica/state一扣，税后就少得可怜 |
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a***1
发帖数: 210 | 47 各项是：
Fed Withholding 579.48; Fed MED/EE 58; Fed OASDI/EE 248;
State Withholding 193.94;
还有学校的医疗保险 80多吧。 |
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a*s
发帖数: 1220 | 48 税务局的W4计算器：
http://apps.irs.gov/app/withholdingcalculator/
我按照你单身，无小孩，无负担，从4/1上班到10/1日，总共挣24000块钱，每个月80块
医疗保险，算出来的结果是：
Based on the information you previously entered, your anticipated income tax
for 2013 is $1,658. If you do not change your current withholding
arrangement, you will have $0 withheld for 2013 leaving $1,658 due when you
file your return. You should adjust your withholding on a new Form W-4 as
follows:
For the only job you entered (which has a projected salary of $24,000): 6
allowa... 阅读全帖 |
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g****e
发帖数: 1829 | 49 别傻了，哪有你想的那么简单。
美帝这次玩狠的，你不签的话，所有中国的银行（任何国家的银行）和美国银行的转账
老美都先withhold 30%作为tax withholding。谁玩得起啊！中国银行是先报告中国政
府，然后由中国政府筛选后转报美国国税局，美国也会同样对等报告给中国政府。全世
界大
国都签了。日本，瑞士，智利等国，还有香港，台湾银行更惨，直接绕过自己政府报告
给美国国
税局。 |
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