f********o
发帖数: 2181 | 1 IRS website 说resident也可以用5000刀treaty
是不是最好按resident报税?
Mr. Yu, a citizen of the People's Republic of China, entered the United
States as a nonresident alien student on January 1, 2005. He remained a
nonresident alien through 2009 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, 2010, 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.
Reporting Treaty Benefits Claimed
If you claim treaty benefits that override or modify any provision of the
Internal Revenue Code, and by claiming these benefits your tax is, or might
be, reduced, you must attach a fully completed Form 8833 to your tax return.
See below, for the situations where you are not required to file Form 8833.
我自己的情况:
2005年秋天到美国
2010年先用OPT再转H1B (12月)
最好是按non-resident报税还是file extension 再按resident报?
多谢了~~~ | S*******n
发帖数: 493 | 2 dual status是正解。题外话：饿死胆小的，撑死胆大的。 | S**I
发帖数: 15689 | 3 05年来的F-1就可以按全年resident报了，不用延期。
from
provisions
in
【在 f********o 的大作中提到】
: IRS website 说resident也可以用5000刀treaty
: 是不是最好按resident报税?
: Mr. Yu, a citizen of the People's Republic of China, entered the United
: States as a nonresident alien student on January 1, 2005. He remained a
: nonresident alien through 2009 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, 2010, 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
| f********o
发帖数: 2181 | 4 多谢, 查了下果然如此
IRS网页上加了很多中国学生如何报税的例子....
【在 S**I 的大作中提到】
: 05年来的F-1就可以按全年resident报了，不用延期。
:
: from
: provisions
: in
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