r****a
发帖数: 3249 | 1 在精华区发现了这个，也是有“至少一年居留在中国才能成为税法上的中国居民”的标
准，其实和bona fide residence test有一样的判断标准。
发信人: xiaogg (yy), 信区: TAX
标 题: Professional Ref. on treaty benefit of some F2/H4 to F1 people
发信站: The unknown SPACE (Tue Apr 2 22:47:44 2002) WWW-POST
I am posting emails that are forwarded to me on the question of treaty
benefit
for people who changed status/visa from H4/F2 to F1 without going back to
China.
Please be considerate not to contact these persons for your own questions.
Email of Judy Todd from contact in IRS:
" In general, persons who change immigration status from dependent to
principal are not eligible for tax treaty benefits UNLESS the change to
principal occurs within two months from the original arrival in the
U.S. The IRS maintains that it is the PURPOSE for original arrival in
the U.S. that determines treaty eligibility. Therefore, if someone
changes purposes (goes from dependent to student, for example) they cannot
benefit from tax treaty exemptions.
AND, in the case of an F-2 who has been in the U.S. for a year or so,
passes the TOEFL and goes home for the summer to apply for an F-1 visa and
returns that fall, the IRS still says a resounding no to treaty
benefits. This is because the NRA hasn't been physically residing in the
treaty country for at least a year prior to their arrival as a student in
the U.S. Officially, they're from "no country" for tax purposes, because
they're an NRA in the U.S., but U.S. tax law also has them as a
nonresident in the home country. (There are a few exceptions to this,
but mostly for diplomats who are considered tax residents of their home
country no matter where they live or how long they've been away from home.)
"
Judy L. Todd
Nonresident Alien Tax Specialist
University of Missouri-Columbia | A**l
发帖数: 2650 | 2 嗯，跟我们的判断差不多，就是灰色地带你可以自己解读，但是IRS会有另一种解读
【在 r****a 的大作中提到】
: 在精华区发现了这个，也是有“至少一年居留在中国才能成为税法上的中国居民”的标
: 准，其实和bona fide residence test有一样的判断标准。
: 发信人: xiaogg (yy), 信区: TAX
: 标 题: Professional Ref. on treaty benefit of some F2/H4 to F1 people
: 发信站: The unknown SPACE (Tue Apr 2 22:47:44 2002) WWW-POST
: I am posting emails that are forwarded to me on the question of treaty
: benefit
: for people who changed status/visa from H4/F2 to F1 without going back to
: China.
: Please be considerate not to contact these persons for your own questions.
| r****a
发帖数: 3249 | 3 在resident of china的判断标准上，我和IRS保持高度一致。 呵呵。
【在 A**l 的大作中提到】
: 嗯，跟我们的判断差不多，就是灰色地带你可以自己解读，但是IRS会有另一种解读
| A**l
发帖数: 2650 | 4 都flat税率好了，免得麻烦，唉。。。
看会农心杯睡觉！
【在 r****a 的大作中提到】
: 在resident of china的判断标准上，我和IRS保持高度一致。 呵呵。
| r****a
发帖数: 3249 | 5 哎，操着卖白粉的心，赚着卖白菜的钱。
洗洗睡了。
【在 A**l 的大作中提到】
: 都flat税率好了，免得麻烦，唉。。。
: 看会农心杯睡觉！
| G******n
发帖数: 289 | |
|
