n**********o 发帖数: 116 | 1 前几日到版上请教关于$5000的问题,经牛人点拨,以为可以2010年填写resident的
form1040.
为谨慎起见,研读了一下IRS的publication 519。其中,第7页,有一段文字,引述
如下,
You will not be an exempt individual as a student in 2010 if you have been
exempt as a teacher, trainee, or student for any part of more than 5
calendar years unless you meet both of the following requirements.
You establish that you do not intend to reside permanently in the United
States.
You have substantially complied with the requirements of your visa.
敝人基本情况
05年秋F1至今。未申请绿卡。05年至09年一直填写form1040NR。10年,有学校发给的
W2和1042S。
本以为,经牛人点播,10年报税,可以填写resident的form1040从而享受$5300的
itemized deduction 和 1042S上的$5000 treaty免税。但是,经研读上述条款,理解
,本人还是符合
You establish that you do not intend to reside permanently in the United
States.
You have substantially complied with the requirements of your visa.
故而,2010年,还是属于exempt individual, 还是不能填写form1040,应该填写
form1040NR,省不了$5300 的itemized的itemized deduction税。
真是书到用时方恨少,上面引述的一段英文,敝人,研读数遍,仍不确定,望各位能
人高手不吝赐教,指点迷津~~~
叩谢~~~ |
t******g 发帖数: 10390 | 2 那句话的意思是如果你实在想按照non-resident alien报税,我们irs也就只好同意让您
老少要点钱回去.
新手直接生啃519还是太晦涩了,还是先看4011,然后看678-fs,最后再看519.
678-fs被irs藏起来了,你可以在这看到一个老版本的:
http://www.mediafire.com/?092az6pq3k845r8
been
【在 n**********o 的大作中提到】![](/moin_static193/solenoid/img/up.png) : 前几日到版上请教关于$5000的问题,经牛人点拨,以为可以2010年填写resident的 : form1040. : 为谨慎起见,研读了一下IRS的publication 519。其中,第7页,有一段文字,引述 : 如下, : You will not be an exempt individual as a student in 2010 if you have been : exempt as a teacher, trainee, or student for any part of more than 5 : calendar years unless you meet both of the following requirements. : You establish that you do not intend to reside permanently in the United : States. : You have substantially complied with the requirements of your visa.
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n**********o 发帖数: 116 | 3 感谢您一直以来的耐心帮助!
鄙人也是文化水平太低,establish这个词读不懂,所以,不知道自己符不符合
You establish that you do not intend to reside permanently in the United
States.
人穷志短,又胆小,被逼无奈,啃519,这个东西是晦涩,简直是读不明白。
看了您给我的那个文件,下面一段话,还是很难理解
A student is anyone who is temporarily in the U.S. on an “F”,
“J”, “M”, or “Q” visa and substantially complies with the
requirements of that visa. A person is considered to be substantially
complying who has not engaged in activities prohibited by
the immigration law. Immediate family members of a student
are also counted as students for this purpose—including a
spouse, and unmarried children under age 21 who reside with
the student. Students are exempt from the “substantial presence”
test for 5 years. But any part of a calendar year in which
the student is present in the U.S. counts as a full year. (See
“Counting Years of Exemption” later in this lesson).
望不吝赐教,感恩~~~
【在 t******g 的大作中提到】![](/moin_static193/solenoid/img/up.png) : 那句话的意思是如果你实在想按照non-resident alien报税,我们irs也就只好同意让您 : 老少要点钱回去. : 新手直接生啃519还是太晦涩了,还是先看4011,然后看678-fs,最后再看519. : 678-fs被irs藏起来了,你可以在这看到一个老版本的: : http://www.mediafire.com/?092az6pq3k845r8 : : been
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t******g 发帖数: 10390 | 4 44011里有流程图可以看啊.
【在 n**********o 的大作中提到】![](/moin_static193/solenoid/img/up.png) : 感谢您一直以来的耐心帮助! : 鄙人也是文化水平太低,establish这个词读不懂,所以,不知道自己符不符合 : You establish that you do not intend to reside permanently in the United : States. : 人穷志短,又胆小,被逼无奈,啃519,这个东西是晦涩,简直是读不明白。 : 看了您给我的那个文件,下面一段话,还是很难理解 : A student is anyone who is temporarily in the U.S. on an “F”, : “J”, “M”, or “Q” visa and substantially complies with the : requirements of that visa. A person is considered to be substantially : complying who has not engaged in activities prohibited by
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n**********o 发帖数: 116 | 5 感谢您的帮助,我做了这个流程图,结果是
You MUST apply the Substantial Presence Test
然后呢?这个test需要体现在税表里吗?
叩谢~~~
另外,我理解,我是不是不算You establish that you do not intend to reside
permanently in the United States.
这样,我是不是就不算exempt individual了,我虽然没有申请绿卡,但是也没有声
明自己不愿永住美国,可以这样理解吗?
万分感谢~~~
【在 t******g 的大作中提到】![](/moin_static193/solenoid/img/up.png) : 44011里有流程图可以看啊.
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t******g 发帖数: 10390 | 6 你可以google一下“4011 irs”找到我说的4011这个简易教程,
它才20几页,前4页有两个流程图,你看第一个流程图,到最后一步
(在第二页上方左边)
have you received permission......
这里应该是针对你的“establish”问题,establish貌似不是你心理想就可以了,需要
你向irs表示然后获得同意。
irs一帮不喜欢让大家按NR报税,可以有各种原因吧,但是因为中国的关税协定特殊,让
我们在变成R后仍可以拿treaty benefit,所以中国学生按照resident更划算。
【在 n**********o 的大作中提到】![](/moin_static193/solenoid/img/up.png) : 感谢您的帮助,我做了这个流程图,结果是 : You MUST apply the Substantial Presence Test : 然后呢?这个test需要体现在税表里吗? : 叩谢~~~ : 另外,我理解,我是不是不算You establish that you do not intend to reside : permanently in the United States. : 这样,我是不是就不算exempt individual了,我虽然没有申请绿卡,但是也没有声 : 明自己不愿永住美国,可以这样理解吗? : 万分感谢~~~
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n**********o 发帖数: 116 | 7 我终于找到这个比较容易理解的文件了,太感谢您的帮助了!
我也能理直气壮的贴补一些家用了,感激,感恩~~~
,让
【在 t******g 的大作中提到】![](/moin_static193/solenoid/img/up.png) : 你可以google一下“4011 irs”找到我说的4011这个简易教程, : 它才20几页,前4页有两个流程图,你看第一个流程图,到最后一步 : (在第二页上方左边) : have you received permission...... : 这里应该是针对你的“establish”问题,establish貌似不是你心理想就可以了,需要 : 你向irs表示然后获得同意。 : irs一帮不喜欢让大家按NR报税,可以有各种原因吧,但是因为中国的关税协定特殊,让 : 我们在变成R后仍可以拿treaty benefit,所以中国学生按照resident更划算。
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