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发帖数: 73 | 1 http://www.mitbbs.com/article_t/TAX/31265863.html
原来有个帖子请见上面链接。
我想在想跟往年有成功经验的人讨论下这个问题：
如果J1第三年本身联邦税没有被扣的情况，也就是W2表BOX1是0或者空白，所有收入体
现在1042S的BOX2。这样情况按照1040Instrutions填表的话LINE7是填0。但是按照
LINE7为0，在计算Additional Child Credit的时候Schedule 8812 Line4a的Earned
Income也是0，这样算下来就拿不到1000的Additional Child Credit。但是对那些已经
被扣联邦税的人来讲，他们不仅可以把那些扣的联邦税通过TREATY拿回来，同时还能申
请到1000的Additional Child Credit。
按照原帖人的建议可以这么做：
如果这种情况下，将1042S的BOX2的Gross Income填入1040表的LINE7,然后LINE21填入
负的Gross Income，同时注明"Exempt income, China, Article 19."这样填Schedule
8812的时候就能拿到1000的Additional Child Credit。
理论依据如下：
Publication 519 (2013),US TAX GUIDE FOR ALINES:
http://www.irs.gov/publications/p519/ch09.html
"How to report income on your tax return. In most cases, you also will not
need to report the income on your Form 1040 because the income will be
exempt from U.S. tax under the treaty. However, if the income has been
reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other
information return, you should report it on the appropriate line of Form
1040 (for example, line 7 in the case of wages, salaries, scholarships, or
fellowships)."
请以前有成功经验的人来指导一下？谢谢了！ |
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