D********r
发帖数: 135 | 1 以前以J1身份来过美国2年半，然后回去工作了4年，现在再以J1身份来美国，还能重新
享受2年免税的政策么？ |
S**I
发帖数: 15689 | 2 You will not be an exempt individual as a teacher or trainee if you were
exempt as a teacher, trainee, or student for any part of 2 of the 6
preceding calendar years.
【在 D********r 的大作中提到】
: 以前以J1身份来过美国2年半，然后回去工作了4年，现在再以J1身份来美国，还能重新
: 享受2年免税的政策么？
|
f*******n
发帖数: 12623 | 3 不是2年免税。是3年免税。是从treaty来的。听说你回中国一年就可以再享受treaty了
【在 D********r 的大作中提到】
: 以前以J1身份来过美国2年半，然后回去工作了4年，现在再以J1身份来美国，还能重新
: 享受2年免税的政策么？
|
D********r
发帖数: 135 | 4 以前也是访问学者，不是teacher,trainee或者student，那就是说还是应该在W-4上填
exempt就可以了，对么？多谢。
【在 S**I 的大作中提到】
: You will not be an exempt individual as a teacher or trainee if you were
: exempt as a teacher, trainee, or student for any part of 2 of the 6
: preceding calendar years.
|
k****f
发帖数: 55 | 5 这个应该是从8843表上来的，这里说的exempt后面解释说：
Exempt individual.
Do not count days for which you are an exempt individual. The term
“exempt individual” does not refer to someone exempt from U.S. tax, but to
anyone in the fol-lowing categories.
An individual temporarily present in the United States as a foreign
government-related individual under an “A” or “G” visa.
A teacher or trainee temporarily present in the United States under a “J”
or “Q” visa, who substantially complies with the re-quirements of the visa.
A student temporarily present in the United States under an “F,” “J,” “
M,” or “Q” visa, who substantially complies with the re-quirements of the
visa.
A professional athlete temporarily in the United States to compete in a
charitable sports event.
The specific rules for each of these four categories (including any rules
on the length of time you will be an exempt individual) are discussed
next
如果这里是6个自然年两年的话，那么和Article 19的36个月是冲突的。并且8843的6个
自然年写的 VISA Holding, VISA一年就过期了。 如果09年9月拿到VISA，那么09，10
年都应该写上。
按照6年里面两年的情况，除非你1月1日拿到VISA，否在在J1第二年报税肯定在第八选
项选YES：Were you present in the United States as a teacher, trainee,
or student for any part of 2 of the 6 prior
calendar years (2007 through 2012)?
然后就是这种情况：
If you checked the “Yes” box on line 8, you cannot exclude days of
presence as a teacher or trainee unless
you meet the Exception explained in the instructions.
然后就只能按照resident Alien来申报，是吗？
【在 S**I 的大作中提到】
: You will not be an exempt individual as a teacher or trainee if you were
: exempt as a teacher, trainee, or student for any part of 2 of the 6
: preceding calendar years.
|
r****a
发帖数: 3249 | 6 你是resident状态报税， 同时仍可以享受J签证的treaty. 因为在第二个J签证前，你
在中国呆满了一年， 满足treaty的resident of china for tax purpose. |
k****f
发帖数: 55 | 7 看了519和901，还有Treaty的解释，现在了解了。这个非常适用在美国公派后继续来美
国J1的博后，一共是累加三年的免税。不要被8843和P519对于resident和non-resident
的部分误导。
直接贴链接吧 http://www.irs.gov/pub/irs-trty/chintech.pdf |
f*******n
发帖数: 12623 | 8 1. exempt individual是exempt from the Substantial Presence Test。跟treaty毫
无关系。
2. 只要进入美国的时候用J visa，跟着在美国的时候substantially complies with
the requirements of the visa就行了。进入美国之后visa没有任何意义。表上那个问
题的文字可能用词不准确，应该说status，不是visa。
to
”
visa.
【在 k****f 的大作中提到】
: 这个应该是从8843表上来的，这里说的exempt后面解释说：
: Exempt individual.
: Do not count days for which you are an exempt individual. The term
: “exempt individual” does not refer to someone exempt from U.S. tax, but to
: anyone in the fol-lowing categories.
: An individual temporarily present in the United States as a foreign
: government-related individual under an “A” or “G” visa.
: A teacher or trainee temporarily present in the United States under a “J”
: or “Q” visa, who substantially complies with the re-quirements of the visa.
: A student temporarily present in the United States under an “F,” “J,” “
|
P****1
发帖数: 2670 | 9 对，treaty Article 19是累计3年，所以如果上次来的时候已经用了一部分，这次可以
继续用到36个月为止。（比如上次用了20个月，这次可以继续用16个月，总计满36个月
为止）。而且，必须是在公益科研机构。
见treaty Article 19的IRS解释和范例：
http://www.irs.gov/pub/irs-trty/chintech.pdf
... 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 the public interest, but for the private gain of a
specific person or persons.
resident
【在 k****f 的大作中提到】
: 看了519和901，还有Treaty的解释，现在了解了。这个非常适用在美国公派后继续来美
: 国J1的博后，一共是累加三年的免税。不要被8843和P519对于resident和non-resident
: 的部分误导。
: 直接贴链接吧 http://www.irs.gov/pub/irs-trty/chintech.pdf
|
P****1
发帖数: 2670 | 10 R和NR（exempt）的问题与treaty是两回事。对于直接来美国的中国人，即使是R也可以
用treaty。
treaty的问题前面已经说了，作为researcher最多可以累计用3年。前面什么哪国居民
问题的讨论是针对身份转换之后新使用treaty条款的（比如之前在美国是学生用
article 20，转为researcher之后是否能继续用article 19的问题）；
关于NR和R的问题，要看之前6年的报税中用了几年NR。
如果lz是2013年来的，往前数六年，2007-12年中，如果有任意两年以F、J、Q等身份按
exempt individual的NR报税，那么2013年就要用substantial presence test的天数计
算方法来确定是NR还是R。 |
|
|
D********r
发帖数: 135 | 11 以前以J1身份来过美国2年半，然后回去工作了4年，现在再以J1身份来美国，还能重新
享受2年免税的政策么？ |
S**I
发帖数: 15689 | 12 You will not be an exempt individual as a teacher or trainee if you were
exempt as a teacher, trainee, or student for any part of 2 of the 6
preceding calendar years.
【在 D********r 的大作中提到】
: 以前以J1身份来过美国2年半，然后回去工作了4年，现在再以J1身份来美国，还能重新
: 享受2年免税的政策么？
|
f*******n
发帖数: 12623 | 13 不是2年免税。是3年免税。是从treaty来的。听说你回中国一年就可以再享受treaty了
【在 D********r 的大作中提到】
: 以前以J1身份来过美国2年半，然后回去工作了4年，现在再以J1身份来美国，还能重新
: 享受2年免税的政策么？
|
D********r
发帖数: 135 | 14 以前也是访问学者，不是teacher,trainee或者student，那就是说还是应该在W-4上填
exempt就可以了，对么？多谢。
【在 S**I 的大作中提到】
: You will not be an exempt individual as a teacher or trainee if you were
: exempt as a teacher, trainee, or student for any part of 2 of the 6
: preceding calendar years.
|
k****f
发帖数: 55 | 15 这个应该是从8843表上来的，这里说的exempt后面解释说：
Exempt individual.
Do not count days for which you are an exempt individual. The term
“exempt individual” does not refer to someone exempt from U.S. tax, but to
anyone in the fol-lowing categories.
An individual temporarily present in the United States as a foreign
government-related individual under an “A” or “G” visa.
A teacher or trainee temporarily present in the United States under a “J”
or “Q” visa, who substantially complies with the re-quirements of the visa.
A student temporarily present in the United States under an “F,” “J,” “
M,” or “Q” visa, who substantially complies with the re-quirements of the
visa.
A professional athlete temporarily in the United States to compete in a
charitable sports event.
The specific rules for each of these four categories (including any rules
on the length of time you will be an exempt individual) are discussed
next
如果这里是6个自然年两年的话，那么和Article 19的36个月是冲突的。并且8843的6个
自然年写的 VISA Holding, VISA一年就过期了。 如果09年9月拿到VISA，那么09，10
年都应该写上。
按照6年里面两年的情况，除非你1月1日拿到VISA，否在在J1第二年报税肯定在第八选
项选YES：Were you present in the United States as a teacher, trainee,
or student for any part of 2 of the 6 prior
calendar years (2007 through 2012)?
然后就是这种情况：
If you checked the “Yes” box on line 8, you cannot exclude days of
presence as a teacher or trainee unless
you meet the Exception explained in the instructions.
然后就只能按照resident Alien来申报，是吗？
【在 S**I 的大作中提到】
: You will not be an exempt individual as a teacher or trainee if you were
: exempt as a teacher, trainee, or student for any part of 2 of the 6
: preceding calendar years.
|
r****a
发帖数: 3249 | 16 你是resident状态报税， 同时仍可以享受J签证的treaty. 因为在第二个J签证前，你
在中国呆满了一年， 满足treaty的resident of china for tax purpose. |
k****f
发帖数: 55 | 17 看了519和901，还有Treaty的解释，现在了解了。这个非常适用在美国公派后继续来美
国J1的博后，一共是累加三年的免税。不要被8843和P519对于resident和non-resident
的部分误导。
直接贴链接吧 http://www.irs.gov/pub/irs-trty/chintech.pdf |
f*******n
发帖数: 12623 | 18 1. exempt individual是exempt from the Substantial Presence Test。跟treaty毫
无关系。
2. 只要进入美国的时候用J visa，跟着在美国的时候substantially complies with
the requirements of the visa就行了。进入美国之后visa没有任何意义。表上那个问
题的文字可能用词不准确，应该说status，不是visa。
to
”
visa.
【在 k****f 的大作中提到】
: 这个应该是从8843表上来的，这里说的exempt后面解释说：
: Exempt individual.
: Do not count days for which you are an exempt individual. The term
: “exempt individual” does not refer to someone exempt from U.S. tax, but to
: anyone in the fol-lowing categories.
: An individual temporarily present in the United States as a foreign
: government-related individual under an “A” or “G” visa.
: A teacher or trainee temporarily present in the United States under a “J”
: or “Q” visa, who substantially complies with the re-quirements of the visa.
: A student temporarily present in the United States under an “F,” “J,” “
|
P****1
发帖数: 2670 | 19 对，treaty Article 19是累计3年，所以如果上次来的时候已经用了一部分，这次可以
继续用到36个月为止。（比如上次用了20个月，这次可以继续用16个月，总计满36个月
为止）。而且，必须是在公益科研机构。
见treaty Article 19的IRS解释和范例：
http://www.irs.gov/pub/irs-trty/chintech.pdf
... 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 the public interest, but for the private gain of a
specific person or persons.
resident
【在 k****f 的大作中提到】
: 看了519和901，还有Treaty的解释，现在了解了。这个非常适用在美国公派后继续来美
: 国J1的博后，一共是累加三年的免税。不要被8843和P519对于resident和non-resident
: 的部分误导。
: 直接贴链接吧 http://www.irs.gov/pub/irs-trty/chintech.pdf
|
P****1
发帖数: 2670 | 20 R和NR（exempt）的问题与treaty是两回事。对于直接来美国的中国人，即使是R也可以
用treaty。
treaty的问题前面已经说了，作为researcher最多可以累计用3年。前面什么哪国居民
问题的讨论是针对身份转换之后新使用treaty条款的（比如之前在美国是学生用
article 20，转为researcher之后是否能继续用article 19的问题）；
关于NR和R的问题，要看之前6年的报税中用了几年NR。
如果lz是2013年来的，往前数六年，2007-12年中，如果有任意两年以F、J、Q等身份按
exempt individual的NR报税，那么2013年就要用substantial presence test的天数计
算方法来确定是NR还是R。 |
|
|
k****f
发帖数: 55 | 21 请问下
2009-2010 第一次J1 两年 累计两年 免税 填 8843 NR-EZ 1040S
2013 第二次J1 一年 累计三年 用Article19还在免税
2014 第二次J1 二年 累计四年 依然受到了没有扣税W2表格
彻底糊涂了, 是HR错了还是我搞错了,难道第二次J 重新开始计算免税年 |
M*******s
发帖数: 4074 | 22 看9楼，到2013你已经用完了累计三年的免税。所以2014就不应该免税。
W-2没扣税，可能有HR的问题，也可能有你的问题。（这样的事太容易忽略了）
不管没扣税是谁的问题，报税时需要交税是你的问题。 |
f*******n
发帖数: 12623 | 23 treaty article 19的3年是36个月的意思，不是3个calendar year。因为你2009-2010
和2013不是整年在，你2014应该还剩一些article 19免税的时间。 |
k****f
发帖数: 55 | 24 谢谢楼上，查了一下，我０９－１０年是整两年，201３年是整１年，每次都是１初月
来，１２月底走，所以几乎没有什么免税时间．
估计是ＨＲ没有什么经验．我们这里也很少有Ｊ１来两次的． |
k****f
发帖数: 55 | 25 搞清楚了,HR是按照第二次J1来的给我计算的, |
