d**********u
发帖数: 3371 | 1 好像报错税了 收到了IRS的欠税单 是直接交钱就行了么 还是需要填一份修正表寄过去 | d**********u
发帖数: 3371 | 2 看了一下学校以前给的邮件, 好像是关于夏天从学校收的stipend的. 学校给的信说Non
Resident从educational收的stipend根据中美的tax treaty中的20b是免税的. 然后当
时学校要我填了一个W-8BEN, 这部分收到了单独的1042-S在报税的时候是从taxable
income里面扣出去了.
好像报税的时候在最后一页好像只填了20C忘记填20B了, 是不是这个原因呢.
看了下tax treaty中的20B, 不知道是不是关于stipend的
ARTICLE 20
(Students and Trainees)
A student, business apprentice or trainee who is, or was immediately before
visiting a Contracting State, a
resident of the other Contracting State and who is present in the first-
mentioned Contracting State solely for the
purpose of his education, training or obtaining special technical experience
shall be exempt from tax in that
Contracting State with respect to:
(a) payments received from abroad for the purpose of his maintenance,
education, study, research
or training;
(b) grants or awards from a government, scientific, educational or other tax
-exempt organization;
and
(c) income from personal services performed in that Contracting State in an
amount not in excess
of 5,000 United States dollars or its equivalent in Chinese yuan for any
taxable year.
The benefits provided under this Article shall extend only for such period
of time as is reasonably
necessary to complete the education or training. | P****1
发帖数: 2670 | 3 如果的确是award，直接回复IRS来argue，附上两份1042S，声明你的$xxxx的award符合
中美treaty Article 20(b)全免税。可以附上学校的email来证明。 |
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