m*****a
发帖数: 2609 | 1 奇怪，这个不是大家，特别是学生，都应该知道的吗？我之前在版上没有得到正面回复，只好骚扰MA DOR，下面是对话：
我的发信：
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Dear Sir or Madam, I am a Chinese F-1 student and currently working in MA
under my F-1 Optional Practical Training(OPT). Between US and China, there
is a tax treaty http://www.irs.gov/pub/irs-trty/china.pdf. Particularly, Article 20(c) of that treaty allows the first $5000 income of a Chinese student exempt from federal tax. I wonder if I could claim the same amount exemption here in MA state tax. If yes, shall Line 4 in Schedule Y is the place to put that number? Thank you.
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下面是回复：
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Dear Taxpayer,
Thank you for your recent inquiry. You are correct that you can exclude $
5000 of your income per the treaty on MA sch Y line 4.
Thank you for visiting our website,
The Massachusetts Department of Revenue
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各位还有不同意的吗？ | g*****g
发帖数: 624 | 2 我是用麻省的税收官网保税的，https://wfb.dor.state.ma.us/income/Default.aspx
在线保税，没有用什么表格，所以没看到那个条款。
已经提交了，还能补上这5000的的部分吗？
【在 m*****a 的大作中提到】
: 奇怪，这个不是大家，特别是学生，都应该知道的吗？我之前在版上没有得到正面回复，只好骚扰MA DOR，下面是对话：
: 我的发信：
: ================================
: Dear Sir or Madam, I am a Chinese F-1 student and currently working in MA
: under my F-1 Optional Practical Training(OPT). Between US and China, there
: is a tax treaty http://www.irs.gov/pub/irs-trty/china.pdf. Particularly, Article 20(c) of that treaty allows the first $5000 income of a Chinese student exempt from federal tax. I wonder if I could claim the same amount exemption here in MA state tax. If yes, shall Line 4 in Schedule Y is the place to put that number? Thank you.
: =======================================
: 下面是回复：
: ===================================
: Dear Taxpayer,
| l***1
发帖数: 69 | 3 http://www.mass.gov/dor/individuals/filing-and-payment-informat
"
U.S. Tax Treaties
Federal Treatment of Income Sources within the United States:
The United States has income tax treaties with a number of foreign countries
most of which are reciprocal; if an item of income is exempt to U.S.
residents who are working in a country overseas, that same item of income
will be exempt to residents of foreign countries "nonresident aliens" who
are working in the U.S. Under these treaties, nonresident aliens are taxed
either at a reduced rate, or are exempt from U.S. income taxes on certain
items of income they receive from sources within the United States. Each
treaty is different and may specify that either all income is exempt, or
only certain types of income are exempt.
……
Note: Resident aliens do not benefit from income tax treaties.
Massachusetts Treatment of Massachusetts Source Income:
Massachusetts source income received by a nonresident, as defined by
Massachusetts law, is excluded for Massachusetts purposes if:
the nonresident is a citizen of a foreign country; and
the income is excluded from federal gross income under an income tax treaty
or convention to which the United States is a party.
……
U.S. Tax Treaties, Income Exclusion - Schedule Y Deduction:
To the extent that income is excluded federally per a tax treaty, the income
must still be reported for Massachusetts purposes if such income exceeds
the threshold requirement for filing a tax return. The income is included in
the employee's Massachusetts gross income and reported as "wages." The
amount is then claimed as a Schedule Y deduction.
……
Taxpayers who are resident aliens for federal purposes can be nonresidents
for Massachusetts purposes if they do not meet the permanent place of abode
(PPA) test and the 183 days test, i.e. they live in another state; and
Taxpayers who are nonresident aliens for federal purposes are generally
nonresidents for Massachusetts purposes since the Substantial Presence Test
for federal resident alien status has the same threshold as the 183 days of
physical presence in Massachusetts for Massachusetts resident status.
……
” |
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