m******n
发帖数: 274 | 1 以下是我研究的用First Year Choice 报税的方法，欢迎大家讨论，不对之处请指正。
如果在2009年， 31天
见Publication 519 Page 8 and Page 9, First Year Choice and Choosing Resident
Alien Status
1. File extension using Form 4868
Line 8 he Line 9 两个选项不用选，好像都不适用
2。After meet substantial presence test in 2010, File as Resident Alien
using Form 1040，七月中就可以了。
如果single, 选39b,没有standard deduction
如果结婚了, you need to file married jointly. 39b 不要选，会有Standard
deduction：40a 填11400
Line 63 work pay credit: Single 填400，Married 填 800 |
g******o
发帖数: 109 | 2 我怎么找不到09年交税的Publ 519,irs网站上只有08年的. |
m******n
发帖数: 274 | 3 用08年的然后往后推算一年
【在 g******o 的大作中提到】
: 我怎么找不到09年交税的Publ 519,irs网站上只有08年的.
|
j*******a
发帖数: 2681 | 4 Dual-status 好像不能选standard deduction 吧。 我哪里读到过
Resident
【在 m******n 的大作中提到】
: 以下是我研究的用First Year Choice 报税的方法，欢迎大家讨论，不对之处请指正。
: 如果在2009年， 31天: 见Publication 519 Page 8 and Page 9, First Year Choice and Choosing Resident
: Alien Status
: 1. File extension using Form 4868
: Line 8 he Line 9 两个选项不用选，好像都不适用
: 2。After meet substantial presence test in 2010, File as Resident Alien
: using Form 1040，七月中就可以了。
: 如果single, 选39b,没有standard deduction
: 如果结婚了, you need to file married jointly. 39b 不要选，会有Standard
|
g*****e
发帖数: 3417 | 5 我有个关于Choosing Resident Alien Status的问题, 519上说
If you are a dual-status alien, you can choose to be treated as a U.S.
resident for the entire year if all of the following apply.
* You were a nonresident alien at the beginning of the year.
* You are a resident alien or U.S. citizen at the end of the year.
* You are married to a U.S. citizen or resident alien at the end of the
year.
* Your spouse joins you in making the choice.
我第三项不满足，那就是说得分开报non-resident和resident的税是吧？而且也不能
file a married jointly， |
m******n
发帖数: 274 | 6 As long as you are married, you both can choose Resident alien status. And restrictions for dual-status do no apply to you. See page 9 the bottom.
See publication 519 Page 9 note and page 10 nonresident spouse treated as a resident.
The above means Choosing Resident Alien Status can take Standard Deduction on form1040. |
g*****e
发帖数: 3417 | 7 多谢回复,我在page 10找到了那段note
If, at the end of your tax year, you are married and one spouse is a U.S.
citizen or a resident alien and the other spouse is a nonresident alien, you
can choose to treat the nonresident spouse as a U.S. resident. This
includes situations in which one spouse is a nonresident alien at the
beginning of the tax year, but a resident alien at the end of the year, and
the other spouse is a nonresident alien at the end of the year.
但问题是，我是在10月1号开始的h1b，所以在end of tax year, 我应该还不是
【在 m******n 的大作中提到】
: As long as you are married, you both can choose Resident alien status. And restrictions for dual-status do no apply to you. See page 9 the bottom.
: See publication 519 Page 9 note and page 10 nonresident spouse treated as a resident.
: The above means Choosing Resident Alien Status can take Standard Deduction on form1040.
|
h********n
发帖数: 1671 | 8 我记得F1超过5年就计入resident alien的天数了，不需要一定H1B才算。 |
m******n
发帖数: 274 | 9 See page 10 Nonresident spouse Treated as a Resident, so I think you both
can chose RA status and joint file.
you
and
【在 g*****e 的大作中提到】
: 多谢回复,我在page 10找到了那段note
: If, at the end of your tax year, you are married and one spouse is a U.S.
: citizen or a resident alien and the other spouse is a nonresident alien, you
: can choose to treat the nonresident spouse as a U.S. resident. This
: includes situations in which one spouse is a nonresident alien at the
: beginning of the tax year, but a resident alien at the end of the year, and
: the other spouse is a nonresident alien at the end of the year.
: 但问题是，我是在10月1号开始的h1b，所以在end of tax year, 我应该还不是
|
m******n
发帖数: 274 | 10 Yes.
【在 h********n 的大作中提到】
: 我记得F1超过5年就计入resident alien的天数了，不需要一定H1B才算。
|
|
|
g*****e
发帖数: 3417 | 11 我是07年8月来的，所以f1还没有5年
【在 h********n 的大作中提到】
: 我记得F1超过5年就计入resident alien的天数了，不需要一定H1B才算。
|
g*****e
发帖数: 3417 | 12 因为我的h1b是10月1号开始，所以我理解我在Dec 31,2009那一天还不是resident (<
183天)
但现在的问题是，如果我file extension,然后用first year choice,就可以变成dual-
status。
那么在dual-status状态下，我在Dec 31, 2009那天就是resident了吗？
【在 m******n 的大作中提到】
: See page 10 Nonresident spouse Treated as a Resident, so I think you both
: can chose RA status and joint file.
:
: you
: and
|
C******r
发帖数: 1385 | 13 如果你09年10月1号之后没离开过美国，那first year choice之后你09年的residency
从10月1号开始。
dual-
【在 g*****e 的大作中提到】
: 因为我的h1b是10月1号开始，所以我理解我在Dec 31,2009那一天还不是resident (<
: 183天)
: 但现在的问题是，如果我file extension,然后用first year choice,就可以变成dual-
: status。
: 那么在dual-status状态下，我在Dec 31, 2009那天就是resident了吗？
|
g*****e
发帖数: 3417 | 14 Thanks a lot! 做完first year choice之后的确在年底前一定是resident,以下是519
上的原文
If you make the first-year choice, your residency starting date for 2008 is
the first day of the earliest 31-day period (described in (1) above) that
you use to qualify for the choice.
还有一个问题，我如果和我老婆file joint,是不是不能用那个5000块的treaty了？我
在 Nonresident Spouse Treated as a Resident 找到这样一段，
If you make this choice, you and your spouse are treated for income tax
purposes as residents for your entire tax year. Neither you nor your spouse
ca |
m******n
发帖数: 274 | 15 版上看到有人加了8833 treaty form和1040一起file。 可行吗 ?
519
is
spouse
【在 g*****e 的大作中提到】
: Thanks a lot! 做完first year choice之后的确在年底前一定是resident,以下是519
: 上的原文
: If you make the first-year choice, your residency starting date for 2008 is
: the first day of the earliest 31-day period (described in (1) above) that
: you use to qualify for the choice.
: 还有一个问题，我如果和我老婆file joint,是不是不能用那个5000块的treaty了？我
: 在 Nonresident Spouse Treated as a Resident 找到这样一段，
: If you make this choice, you and your spouse are treated for income tax
: purposes as residents for your entire tax year. Neither you nor your spouse
: ca
|
g*****e
发帖数: 3417 | 16 不知道啊...我看了精华区menu4，有两份irs关于treaty的回信，好像是两个不同的答
案 ...
【在 m******n 的大作中提到】
: 版上看到有人加了8833 treaty form和1040一起file。 可行吗 ?
:
: 519
: is
: spouse
|
z*******u
发帖数: 33 | 17 发现我的问题和你题一样，仔细研读jhq以及519的pg54
However, if you entered the United States as a nonresident alien, but you
are now a resident alien for U.S. tax purposes, the treaty exemption will
continue to apply if the tax treaty's saving clause (explained later)
provides an exception for it and you otherwise meet the requirements 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.
最后一句话 |
h********n
发帖数: 1671 | 18 可以。在注释栏写清楚是根据中美treaty某一条款就行了。具体行文记不清了，看精华
区吧。那些税官也不会清楚这么细的条款，你能说出根据他们就承认。
【在 m******n 的大作中提到】
: 版上看到有人加了8833 treaty form和1040一起file。 可行吗 ?
:
: 519
: is
: spouse
|
g*****e
发帖数: 3417 | 19 我读了article 20的第二段，上面说
The benefits provided under this Article shall extend only for such period
of time as is reasonably necessary to complete the education or training.
是不是说 对于第六年转成resident的f1学生来说，这个treaty仍然有效
对于我这种因为h1b转成resident的，这个treaty已经无效了 ...
the
true
【在 z*******u 的大作中提到】
: 发现我的问题和你题一样，仔细研读jhq以及519的pg54
: However, if you entered the United States as a nonresident alien, but you
: are now a resident alien for U.S. tax purposes, the treaty exemption will
: continue to apply if the tax treaty's saving clause (explained later)
: provides an exception for it and you otherwise meet the requirements 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.
: 最后一句话
|
C******r
发帖数: 1385 | 20 还可以用5000的treaty，因为那个treaty要求你到美国的时候的身份，与你现在是否是
tax purpose US resident无关。
519
is
spouse
【在 g*****e 的大作中提到】
: Thanks a lot! 做完first year choice之后的确在年底前一定是resident,以下是519
: 上的原文
: If you make the first-year choice, your residency starting date for 2008 is
: the first day of the earliest 31-day period (described in (1) above) that
: you use to qualify for the choice.
: 还有一个问题，我如果和我老婆file joint,是不是不能用那个5000块的treaty了？我
: 在 Nonresident Spouse Treated as a Resident 找到这样一段，
: If you make this choice, you and your spouse are treated for income tax
: purposes as residents for your entire tax year. Neither you nor your spouse
: ca
|
|
|
S**I
发帖数: 15689 | 21 转的F-1不适用treaty
【在 g*****e 的大作中提到】
: 我读了article 20的第二段，上面说
: The benefits provided under this Article shall extend only for such period
: of time as is reasonably necessary to complete the education or training.
: 是不是说 对于第六年转成resident的f1学生来说，这个treaty仍然有效
: 对于我这种因为h1b转成resident的，这个treaty已经无效了 ...
:
: the
: true
|
j*******a
发帖数: 2681 | 22 Page 10
Dual status
Making the choice
If you make this choice , you and your spouse are treated for income tax
purposes as residents for your entire tax year. Neither you nor your
spouse can claim under any tax treaty not to be a U.S. resident.
中国的treaty 能不能用。。。。？ 这个public 519好多矛盾的地方啊
Resident Alien Status
dual status
【在 m******n 的大作中提到】
: 版上看到有人加了8833 treaty form和1040一起file。 可行吗 ?
:
: 519
: is
: spouse
|
m******n
发帖数: 274 | 23 http://www.dc495.com/wiki/index.php?title=Tax_Return
以下对应的是8833表格选项的内容
1.a) P. R. China
1.b) 20(c), paragraph 2 of 4/30/1984 protocol
2. IRC 61:871(b)
3. payor information from your W2
4. N/A
5. Please replace the (content) in the following sentense using your own
information and put it in:
(Your Name) is a citizen of the People's Republic of China. He/She entered
the US on (date) on an F-1 Visa (student), and has remained in F-1 status
continuously since then. Under the residency rules of IRC 7 |
j*******a
发帖数: 2681 | 24 Instruction Form 8833
If you are a dual-resident taxpayer and
you choose to claim treaty benefits, you
are treated as a nonresident alien in
figuring your U.S. income tax liability for
the part of the tax year you are
considered a dual-resident taxpayer. If
this is the case, attach Form 8833 to
Form 1040NR, U.S. Nonresident Alien
Income Tax Return, or Form 1040NR-EZ,
U.S. Income Tax Return for Certain
Nonresident Aliens With No Dependents.
Form 1040NR or Form 1040NR-EZ must
be timely filed (incl
【在 m******n 的大作中提到】
: http://www.dc495.com/wiki/index.php?title=Tax_Return
: 以下对应的是8833表格选项的内容
: 1.a) P. R. China
: 1.b) 20(c), paragraph 2 of 4/30/1984 protocol
: 2. IRC 61:871(b)
: 3. payor information from your W2
: 4. N/A
: 5. Please replace the (content) in the following sentense using your own
: information and put it in:
: (Your Name) is a citizen of the People's Republic of China. He/She entered
|
g*****e
发帖数: 3417 | 25 please read through the discuss above, I asked the same question:)
【在 j*******a 的大作中提到】
: Page 10
: Dual status
: Making the choice
: If you make this choice , you and your spouse are treated for income tax
: purposes as residents for your entire tax year. Neither you nor your
: spouse can claim under any tax treaty not to be a U.S. resident.
: 中国的treaty 能不能用。。。。？ 这个public 519好多矛盾的地方啊
:
: Resident Alien Status
: dual status
|
g*****e
发帖数: 3417 | 26 that's true!
【在 S**I 的大作中提到】
: 转的F-1不适用treaty
|
z***0
发帖数: 4609 | |
