r********g 发帖数: 155 | 1 唉 每年到这个时候都一头雾水。。。
我是去年9月份从H4转成F1,我们学校用Glacier算出来我要按resident alien来报税
,也不享受那5000的treaty。我呢第一学期拿的是fellowship,收到了1098-T表。想问
下这个fellowship还要交税吗?问系里,人家不是特别清楚,问有绿卡的同学说是不用
交税。但我怎么看1040 instruction上说除去用于tuition部分的钱,其他的奖学金也
是要交税的?
Btw:我跟lg联合报税
高人给指点一下呗 先谢啦 | j****y 发帖数: 1714 | 2 resident alien和5000 treaty没有冲突。
官方的例子:
publication 519 page 52
Example. Mr. Yu, a citizen of the People’s Republic of China, entered the
United States as a nonresident alien student on January 1, 2003. He remained
a nonresident alien through 2007 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, 2008, 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-Peopl's Republic of China treaty dated April 30,
1984. Mr. Yu should submit Form w-9 and the required statement to the payor
Must file Form 8833 | r********g 发帖数: 155 | 3 我俩好像还是不太一样
我是一开始就被认定是resident alien了,这个例子好像是第六年变成了resident
alien 所以他可以享受treaty 我却不能 |
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