t**b
发帖数: 32 | 1 背景：
我好几年前已经离开美国了，现在不是美国公民，也不是美国永久居民。
以前在美国大学工作时申请了一些专利，所以现在会有一些专利收入。
最近才发现2012学校寄来的1042-S表格，原来学校withhold的30%的收入。
2012我没有file美国税表，因为除了这些少量专利费，我没有其他美国收入。
想请教一下。
1. 现在如何claim退税
2. 我在美国的专利收入按照什么比率缴税。
按照中美tax treaty, article 11, 如果按照第一段，那么我可以不交美国政府任何税
，如果按照第二段，我应该交10%税。
ARTICLE 11
(Royalties)
1. Royalties arising in a Contracting State and paid to a resident of the
other Contracting State may be taxed in
that other Contracting State.
2. However, such royalties may also be taxed in the Contracting State in
which they arise and according to the
laws of that Contracting State, but if the recipient is the beneficial owner
of the royalties, the tax so charged shall not
exceed 10 percent of the gross amount of the royalties. | t**b
发帖数: 32 | 2 背景：
我好几年前已经离开美国了，现在不是美国公民，也不是美国永久居民。
以前在美国大学工作时申请了一些专利，所以现在会有一些专利收入。
最近才发现2012学校寄来的1042-S表格，原来学校withhold的30%的收入。
2012我没有file美国税表，因为除了这些少量专利费，我没有其他美国收入。
想请教一下。
1. 现在如何claim退税
2. 我在美国的专利收入按照什么比率缴税。
按照中美tax treaty, article 11, 如果按照第一段，那么我可以不交美国政府任何税
，如果按照第二段，我应该交10%税。
ARTICLE 11
(Royalties)
1. Royalties arising in a Contracting State and paid to a resident of the
other Contracting State may be taxed in
that other Contracting State.
2. However, such royalties may also be taxed in the Contracting State in
which they arise and according to the
laws of that Contracting State, but if the recipient is the beneficial owner
of the royalties, the tax so charged shall not
exceed 10 percent of the gross amount of the royalties. | M*******s
发帖数: 4074 | |
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