j*********u
发帖数: 77 | 1 我2013年9月H1B来美做非赢利性研究，根据中美tax treaty Article 19，前三年免税
，现在的问题是2016年1月获得绿卡，还能不能继续享用免税到2016年9月。
前三年报税的时候，记得在版上查到过非常确定的说法：变成绿卡后，如果继续从事非
赢利性科研工作，依然可以享受免税到三年期满。现在找不到那些帖子了。
按照如下Publication 519中的说明，中美的tax treaty适用于绿卡， 其他国家的
treaty到拿到绿卡就终止了
Generally, you must be a nonresident alien stu-dent, apprentice, trainee,
teacher, professor, orresearcher in order to claim a tax treaty exemp-tion
for remittances from abroad for study and maintenance in the United States,
for scholar-ship, fellowship, and research grants, and for wages or other
personal service compensation. Once you become a resident alien, you gener-
ally can no longer claim a tax treaty exemption for this income.
However, if you entered the United States as a nonresident alien, but you
are now a resi-dent alien for U.S. tax purposes, the treaty ex-emption will
continue to apply if the tax treaty's saving clause (explained later)
provides an ex-ception for it and you otherwise meet the re-quirements for
the treaty exemption (including any time limit, explained later). This is
true even if you are a nonresident alien electing to file a joint return as
explained in chapter 1.
Some exceptions to the saving clause apply to all resident aliens (for
example, under the U.S.-People's Republic of China treaty); others apply
only to resident aliens who are not lawful permanent residents of the United
States (green card holders) | j*********u
发帖数: 77 | 2 ARTICLE 19
(Teachers, Professors and Researchers)
An individual who is, or immediately before visiting a Contracting State was
, a resident of the other Contracting
State and is temporarily present in the first-mentioned Contracting State
for the primary purpose of teaching, giving
lectures or conducting research at a university, college, school or other
accredited educational institution or scientific
research institution in the first mentioned Contracting State shall be
exempt from tax in the first mentioned
Contracting State for a period not exceeding three years in the aggregate in
respect of remuneration for such
teaching, lectures or research. | j*********u
发帖数: 77 | 3 PROTOCOL 1 里面的第二条
2. Notwithstanding any provision of the Agreement, the United States may tax
its citizens. Except as provided in
paragraph 2 of Article 8, paragraph 2 of Article 17, and Articles 18, 19, 20
, 22, 23, 24 and 26 of this Agreement, the
United States may tax its residents (as determined under Article 4). | j*********u
发帖数: 77 | 4 ARTICLE 4
(Residence)
1. For the purposes of this Agreement, the term "resident of a Contracting
State" means any person who, under
the laws of that Contracting State, is liable to tax therein by reason of
his domicile, residence, place of head office,
place of incorporation or any other criterion of a similar nature | u***n
发帖数: 10554 | 5 两年就拿了绿卡，楼主厉害。
,
【在 j*********u 的大作中提到】
: 我2013年9月H1B来美做非赢利性研究，根据中美tax treaty Article 19，前三年免税
: ，现在的问题是2016年1月获得绿卡，还能不能继续享用免税到2016年9月。
: 前三年报税的时候，记得在版上查到过非常确定的说法：变成绿卡后，如果继续从事非
: 赢利性科研工作，依然可以享受免税到三年期满。现在找不到那些帖子了。
: 按照如下Publication 519中的说明，中美的tax treaty适用于绿卡， 其他国家的
: treaty到拿到绿卡就终止了
: Generally, you must be a nonresident alien stu-dent, apprentice, trainee,
: teacher, professor, orresearcher in order to claim a tax treaty exemp-tion
: for remittances from abroad for study and maintenance in the United States,
: for scholar-ship, fellowship, and research grants, and for wages or other
| g*****h
发帖数: 150 | 6 為什麼我兩個月就滿了，說去年只工作兩個月沒到183天，今年要早在美國工作一整年
就把聯邦稅什麼的都算上了？
,
【在 j*********u 的大作中提到】
: 我2013年9月H1B来美做非赢利性研究，根据中美tax treaty Article 19，前三年免税
: ，现在的问题是2016年1月获得绿卡，还能不能继续享用免税到2016年9月。
: 前三年报税的时候，记得在版上查到过非常确定的说法：变成绿卡后，如果继续从事非
: 赢利性科研工作，依然可以享受免税到三年期满。现在找不到那些帖子了。
: 按照如下Publication 519中的说明，中美的tax treaty适用于绿卡， 其他国家的
: treaty到拿到绿卡就终止了
: Generally, you must be a nonresident alien stu-dent, apprentice, trainee,
: teacher, professor, orresearcher in order to claim a tax treaty exemp-tion
: for remittances from abroad for study and maintenance in the United States,
: for scholar-ship, fellowship, and research grants, and for wages or other
| x****2
发帖数: 421 | 7 你这个还真不对。
J1的免联邦税是36个月，不是3年。
FICA那一大堆东西是2年，不是24个月。。。 | x****2
发帖数: 421 | 8 按照我的理解，article 19
“ temporarily present in the first-mentioned Contracting State
for the primary purpose of teaching, giving
lectures or conducting research at a university”
里面要求的是temporarily 出现在美国（也就是各种visa holder），而绿卡批准之后
已经是perminant 居住了，我个人感觉是不符合要求的。
was
【在 j*********u 的大作中提到】
: ARTICLE 19
: (Teachers, Professors and Researchers)
: An individual who is, or immediately before visiting a Contracting State was
: , a resident of the other Contracting
: State and is temporarily present in the first-mentioned Contracting State
: for the primary purpose of teaching, giving
: lectures or conducting research at a university, college, school or other
: accredited educational institution or scientific
: research institution in the first mentioned Contracting State shall be
: exempt from tax in the first mentioned
|
| M*******s
发帖数: 4074 | 9 里面要求的是temporarily 出现在美国（也就是各种visa holder），而绿卡批准之后
已经是perminant 居住了，我个人感觉是不符合要求的。
这个应该是正解，打官司肯定赢。
【在 x****2 的大作中提到】
: 按照我的理解，article 19
: “ temporarily present in the first-mentioned Contracting State
: for the primary purpose of teaching, giving
: lectures or conducting research at a university”
: 里面要求的是temporarily 出现在美国（也就是各种visa holder），而绿卡批准之后
: 已经是perminant 居住了，我个人感觉是不符合要求的。
:
: was
| x********g
发帖数: 276 | 10 这个协议有司法解释，明确规定，即便是绿卡也可以继续收益，实际上是把征税权留给
了公民国。按理说，免税的人应该给中国政府缴税。
【在 M*******s 的大作中提到】
: 里面要求的是temporarily 出现在美国（也就是各种visa holder），而绿卡批准之后
: 已经是perminant 居住了，我个人感觉是不符合要求的。
: 这个应该是正解，打官司肯定赢。
| | | B***E
发帖数: 2001 | 11 请问司法解释的出处是pub 519吗
【在 x********g 的大作中提到】
: 这个协议有司法解释，明确规定，即便是绿卡也可以继续收益，实际上是把征税权留给
: 了公民国。按理说，免税的人应该给中国政府缴税。
| x********g
发帖数: 276 | 12 不是。搜索technical explanation，us-china tax treaty
【在 B***E 的大作中提到】
: 请问司法解释的出处是pub 519吗
| x********g
发帖数: 276 | 13 ARTICLE 19
Teachers, Professors and Researchers
This article provides that a
resident of a Contracting State who goes to the other Contracting State for
the primary purpose of teaching, lecturing, or conducting research at an
accredited educational institution or scientific research institution in
that other State will be exempt from tax in that other State on the
remuneration for such activities for a period of up to three years in the
aggregate. Thus, for example, a resident of China who visits the United
States to conduct research at the National Institute of Health (NIH) for two
years, 1986 and 1987, returns to China for a year, and then comes back for
another year of research at NIH in 1989 would be exempt from tax on his NIH
remuneration for each of the three years. However, if he stayed at NIH in
1990 or returned at a later time the exemption would no longer be available.
The exemption provided in this article is not available if the research is
not undertaken in thepublic interest, but for the private gain of a specific
person or persons.
This article is excepted from the "saving clause" of
paragraph 2 of the Protocol, so its benefits are available to persons who
otherwise qualify even if they become U.S. residents.
【在 B***E 的大作中提到】
: 请问司法解释的出处是pub 519吗
| x********g
发帖数: 276 | 14 Pub 519 里有对司法解释的进一步理解。
【在 B***E 的大作中提到】
: 请问司法解释的出处是pub 519吗
| x********g
发帖数: 276 | 15 实际上，有绿卡的中国人依然是税法上的resident alien
,
【在 j*********u 的大作中提到】
: 我2013年9月H1B来美做非赢利性研究，根据中美tax treaty Article 19，前三年免税
: ，现在的问题是2016年1月获得绿卡，还能不能继续享用免税到2016年9月。
: 前三年报税的时候，记得在版上查到过非常确定的说法：变成绿卡后，如果继续从事非
: 赢利性科研工作，依然可以享受免税到三年期满。现在找不到那些帖子了。
: 按照如下Publication 519中的说明，中美的tax treaty适用于绿卡， 其他国家的
: treaty到拿到绿卡就终止了
: Generally, you must be a nonresident alien stu-dent, apprentice, trainee,
: teacher, professor, orresearcher in order to claim a tax treaty exemp-tion
: for remittances from abroad for study and maintenance in the United States,
: for scholar-ship, fellowship, and research grants, and for wages or other
| B***E
发帖数: 2001 | 16 你说的这点我完全同意,
lawful permanent resident can choose to be treated as resident alien for the
entire calendar year, IRS网站上的原话
免税
事非
,
tion
States
other
【在 x********g 的大作中提到】
: 实际上，有绿卡的中国人依然是税法上的resident alien
:
: ,
| B***E
发帖数: 2001 | 17 非常感谢, 还不知道有这个technical explanation
看了对article 20的解释, 很明确的说
This article is excepted from the "saving clause" of paragraph 2 of the
Protocol, so its
benefits are available to persons who otherwise qualify even if they become
U.S. residents
绿卡持有人,lawful permanent resident,根据税法可以选择resident alien for tax
purpose;
再加上pub 519的解释, 足够有信心了
【在 x********g 的大作中提到】
: 不是。搜索technical explanation，us-china tax treaty
| s******y
发帖数: 279 | 18 还有这种事
,
【在 j*********u 的大作中提到】
: 我2013年9月H1B来美做非赢利性研究，根据中美tax treaty Article 19，前三年免税
: ，现在的问题是2016年1月获得绿卡，还能不能继续享用免税到2016年9月。
: 前三年报税的时候，记得在版上查到过非常确定的说法：变成绿卡后，如果继续从事非
: 赢利性科研工作，依然可以享受免税到三年期满。现在找不到那些帖子了。
: 按照如下Publication 519中的说明，中美的tax treaty适用于绿卡， 其他国家的
: treaty到拿到绿卡就终止了
: Generally, you must be a nonresident alien stu-dent, apprentice, trainee,
: teacher, professor, orresearcher in order to claim a tax treaty exemp-tion
: for remittances from abroad for study and maintenance in the United States,
: for scholar-ship, fellowship, and research grants, and for wages or other
| f*******e
发帖数: 354 | 19 免税是按calender year来的，你本来就没有资格了 | o*****h
发帖数: 293 | 20 publication 4011， http://www.irs.gov/pub/irs-pdf/p4011.pdf
第12页说得很清楚：你只要还是个学生就行了。。。。。。
become
tax
【在 B***E 的大作中提到】
: 非常感谢, 还不知道有这个technical explanation
: 看了对article 20的解释, 很明确的说
: This article is excepted from the "saving clause" of paragraph 2 of the
: Protocol, so its
: benefits are available to persons who otherwise qualify even if they become
: U.S. residents
: 绿卡持有人,lawful permanent resident,根据税法可以选择resident alien for tax
: purpose;
: 再加上pub 519的解释, 足够有信心了
| | | M*******s
发帖数: 4074 | 21 第二页，外国学生需要看substantial presence test，SPT。
税法里面外国人有绿卡就不看 SPT。没有绿卡看 SPT。
怎么协调？
这个有没有提到绿卡的情况？
【在 o*****h 的大作中提到】
: publication 4011， http://www.irs.gov/pub/irs-pdf/p4011.pdf
: 第12页说得很清楚：你只要还是个学生就行了。。。。。。
:
: become
: tax
| M*******s
发帖数: 4074 | | j*********u
发帖数: 77 | 23 Pub 519里的这段话你怎么理解？
Some exceptions to the saving clause apply to all resident aliens (for
example, under the U.S.-People's Republic of China treaty); others apply
only to resident aliens who are not lawful permanent residents of the United
States (green card holders)
另外，我记着前两年报税的时候，看到过版上有人打电话去IRS确定绿卡不影响免税。
如果直接按照两个词组"permanent resident" 跟 ”temporarily present“不相符理
解的话，应该属于"望文生义“。
我已经把现在在四大工作的税务师说服了，希望也能说服你。
【在 M*******s 的大作中提到】
: 看了一下 publication 519，看到了它的 Appendix A 和 Appendix B。
: https://www.irs.gov/pub/irs-pdf/p519.pdf
: 绿卡后还能否享受中美税务条约
: http://www.mitbbs.com/mitbbs_article_t.php?board=TAX&gid=31387835
: 坚持己见的一家之言
| o*****h
发帖数: 293 | 24 搞的地方就是“Some”，IRS的memo里只明确解释过article 18的情形，article 19和
20就没提过
如果要非常较真的话，拿到绿卡就不能继续用article 19了，因为拿到绿卡打破了
article 19的基础
当然了，实际操作是另一回事情。。。。。。
United
【在 j*********u 的大作中提到】
: Pub 519里的这段话你怎么理解？
: Some exceptions to the saving clause apply to all resident aliens (for
: example, under the U.S.-People's Republic of China treaty); others apply
: only to resident aliens who are not lawful permanent residents of the United
: States (green card holders)
: 另外，我记着前两年报税的时候，看到过版上有人打电话去IRS确定绿卡不影响免税。
: 如果直接按照两个词组"permanent resident" 跟 ”temporarily present“不相符理
: 解的话，应该属于"望文生义“。
: 我已经把现在在四大工作的税务师说服了，希望也能说服你。
| M*******s
发帖数: 4074 | 25 看到过版上有人打电话去IRS确定绿卡不影响免税。
这种方式实在没办法作为依据。
这里有可以作为依据的顺序：
https://www.aicpa.org/interestareas/tax/resources/practicemanagement/
downloadabledocuments/u-s-federal-tax-law-hierarchy-quick-reference-chart.
pdf | M*******s
发帖数: 4074 | 26 四大工作的税务师，没准儿是我同事呢 LOL
我坚持己见。
这个段落前面有不少前提。而且这个段落说的是关于 saving clause。
我保持开放的心态继续看
Pub 519里的这段话你怎么理解？
Some exceptions to the saving clause apply to all resident aliens (for
example, under the U.S.-People's Republic of China treaty); others apply
only to resident aliens who are not lawful permanent residents of the United
States (green card holders)
另外，我记着前两年报税的时候，看到过版上有人打电话去IRS确定绿卡不影响免税。
如果直接按照两个词组"permanent resident" 跟 ”temporarily present“不相符理
解的话，应该属于"望文生义“。
我已经把现在在四大工作的税务师说服了，希望也能说服你。
【在 j*********u 的大作中提到】
: Pub 519里的这段话你怎么理解？
: Some exceptions to the saving clause apply to all resident aliens (for
: example, under the U.S.-People's Republic of China treaty); others apply
: only to resident aliens who are not lawful permanent residents of the United
: States (green card holders)
: 另外，我记着前两年报税的时候，看到过版上有人打电话去IRS确定绿卡不影响免税。
: 如果直接按照两个词组"permanent resident" 跟 ”temporarily present“不相符理
: 解的话，应该属于"望文生义“。
: 我已经把现在在四大工作的税务师说服了，希望也能说服你。
| c******3
发帖数: 6509 | 27 其实最简单的办法就是不报税，等到IRS找上门再说，如果5年不上门，就彻底安全了 | w******0
发帖数: 124 | 28 可以。
https://www.irs.gov/individuals/international-taxpayers/resident-alien-
claiming-a-treaty-exemption-for-a-scholarship-or-fellowship
Nonresident Alien Who Becomes a Resident Alien
Generally, only a nonresident alien individual may use the terms of a tax
treaty to reduce or eliminate U.S. federal tax on income from a scholarship
or fellowship grant. A student (including a trainee or business apprentice)
or researcher who has become a resident alien for U.S. federal tax purposes
may be able to claim benefits under a tax treaty that apply to reduce or
eliminate U.S. federal tax on scholarship or fellowship grant income. Most
treaties contain a provision known as a "saving clause." Exceptions
specified in the saving clause may permit an exemption from tax to continue
for scholarship or fellowship grant income even after the recipient has
otherwise become a U.S. resident alien for federal tax purposes. In this
situation, the individual must give the withholding agent a Form W-9,
Request for Taxpayer Identification Number (TIN) and Certification, to claim
his treaty exemption and an attachment that includes all the following
information:
The individual's name
The individual's U.S. Taxpayer Identification Number (TIN)
A statement that the individual is a resident alien under
The green card test
The substantial presence test, or
The residency article of a tax treaty
The tax treaty under which the individual is claiming a benefit
The article number of the tax treaty under which the individual is claiming
a benefit, and a description of the article
A statement that the individual is relying upon an exception to the saving
clause of the tax treaty to claim the benefit
Example: Article 20 of the U.S.-China income tax treaty allows an exemption
from tax for scholarship income received by a Chinese student temporarily
present in the United States. Under the Internal Revenue Code, a student may
become a resident alien for tax purposes if his or her stay in the United
States exceeds 5 calendar years. However, the treaty allows the provisions
of Article 20 to continue to apply even after the Chinese student becomes a
resident alien of the United States. |
|
