M*****2
发帖数: 379 | 1 有没有同学也在这个fellowship training中，交税的说法不一，有人知道么？ Thanks | t*******w
发帖数: 107 | 2 我的理解是 不需要，但是注意，非常复杂
请仔细读treaty 条例
case by case
如果你来美国5年以内，你是non-resident alien，享有US-china treaty,你的
fellowship不需要缴税 （但是，注意，学校给的payroll必须是fellowship标注，如果
学校把T32的钱 转手以工资的方式发给你，你就需要缴税）
如果你是PhD第5年，已经不再是non-resident alien, 变成了resident alien for tax
purpose. 请仔细读一下条例（https://www.irs.gov/publications/p519/ch09.html）
I went through many IRS rules and policies. It is clear to me now that if
you are now a resident alien for tax purposes, the provisions of Article 20
still apply because the exception to the saving clause in paragraph 2 of the
Protocol to the US-China treaty dated April 30, 1984. As long as you submit
the form W-9 and statement to the payor, you should be legally exempted from
tax according to treaty.
Quote from IRS website. https://www.irs.gov/publications/p519/ch09.html
“Example.
Mr. Yu, a citizen of the People's Republic of China, entered the United
States as a nonresident alien student on January 1, 2011. He remained a
nonresident alien through 2015 and was able to exclude his scholarship from
U.S. tax in those years under Article 20 of the U.S.-People's Republic of
China income tax treaty. On January 1, 2016, he became a resident alien
under the substantial presence test because his stay in the United States
exceeded 5 years. Even though Mr. Yu is now a resident alien, the provisions
of Article 20 still apply because of the exception to the saving clause in
paragraph 2 of the Protocol to the U.S.-People's Republic of China treaty
dated April 30, 1984. Mr. Yu should submit Form W-9 and the required
statement to the payor."
hope it helps. 请仔细读IRS网页的条例，写得很清楚 | P****R
发帖数: 22479 | 3 J1不用交税，其它必须交税，除非你在中国有交税记录可以享受US-china treaty。 | n*******l
发帖数: 190 | 4 当然交了。
F32和T32都是只给绿卡和公民，没有免税的。 | M*****2
发帖数: 379 | | X*******8
发帖数: 3895 | 6 如果不是头三年来美国享受那个免税待遇的话，要交的。 | X*******8
发帖数: 3895 | 7 对，你说的对。要绿卡和公民才能拿到，所以我前面说的头三年免税不对，可定交税的。
【在 n*******l 的大作中提到】
: 当然交了。
: F32和T32都是只给绿卡和公民，没有免税的。
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