r***3
发帖数: 4 | 1 我阅读了一下pub 519的page 56到57页...第二个exemption就是说只有工资把。。但是
要在1040表的line 21 claim the treaty amount and next to the amount write "
exempt income", the name of the treaty country and the treaty article that
provides the exemption.
Exceptions. You do not have to file Form 8833 for any of the following
situations.
1. You claim a reduced rate of withholding tax under a treaty on interest,
dividends, rent, royalties, or other fixed or determinable annual or
periodic income ordinarily subject to the 30% rate.
2. You claim a treaty reduces or modifies the taxation of income from
dependent personal services, pensions, annuities, social security and other
public pensions, or income of artists, athletes, students, trainees, or
teachers. This includes taxable scholarship and fellowship grants.
不知道我的理解对不对呢...谢谢指点 |
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