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TAX版 - 收到IRS的补税1万多的通知, 2009,2010两年不能用Tax Treaty 求助!
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[求助] 来美不到5年 OPT+H1B 用treaty 被查税急问:claim for FICA 被拒,如何回复IRS,有没有可能要回来?
再次请教从第三国来美的treaty问题IRS 不给退 FICA, 怎么办?
相关话题的讨论汇总
话题: treaty话题: xxxxx话题: form话题: 2009话题: tax
进入TAX版参与讨论
1 (共1页)
b****e
发帖数: 25
1
有点长,希望大家能看完,并给与你们的宝贵意见。谢谢!
6月份收到IRS发的信要求提交更多材料包括2009,2010两年报税表复印件、签证页等信
息,他们需要重新审核我的税表,于7月初把材料准备好提交给他们。
昨天收到IRS的回复,需要我补2009,2010两年的税,加上interest及penalty共1万多
。因为他们认为我2009年下半年及2010年不能用Tax Treaty申请免税。
我2007年10月底从国内到美国作J1博后,之前在加拿大做过两年博后。2009年夏天拿到
加拿大移民,因为要到Calgary访问而且9月份转H1B,也就顺便登陆加拿大拿了枫叶卡
并在Calgary拿到3年的H1B美国签证。但之后除了去年去加拿大开过一个会议外从未在
加拿大停留。期间较多地回国内访问、交流。2010年初美国博后转成research
associate,一直到现在。因为有人跟我提过我可以根据Tax Treaty申请三年免税,我
在报2007-2010(一直到10月份)填税表时都申请全免联邦税并已退回。2011年我按照
resident没有用TaxTreaty报税。我一直只收到W2表,没有下文中提到的1042-S表。另
外,我报税时每次都是依据Article 19,而不是下文中提到的Article 20。IRS要求我
半个月之类答复。
下面是IRS给我补税的解释:
Treaty-Exempt Income - We are partially disallow the treaty deduction
because you are only eligible to exclude a partial amount of the $XXXXX for
the 2009 year and cannot exclude any amount of $XXXXX for the 2010. The
treaty article 19 states an individual who is a resident of the People's
Republic of China who is temporarily in the United States primarily to teach
, lecture, or conduct research at a university or accredited educational
institute or scientific research institute is entitled to exclude their
wages per year for no more than 3 years. According to the documentation
provided shows that you are eligible to exclude the amount of $XXXXX for the
2009 tax year because you were in fact a Researcher with a J-1 Visa. The
rest of the amount earned in 2009 and the amount earned in 2010 will be
disallowed because of the H1B Visa. The H1B Visa you provided states in the
annotation you are a permanent resident of Canada effective September, 2009.
There is no treaty with Canada for researchers. There we are going to allow
$XXXXX for the 2009 tax year the rest of the 2009 will be disallowed along
with the entire year of 2010. The W-2s from University of XXXXX is taxable
income and required to be reported as wages. We are providing you with an
updated report.
You received two income documents from your employer, a U.S. university:
Form 1042-S, showing gross income of $5,000; and Form W-2, showing wages of
$XXXXX for 2009 and $XXXXX for 2010. Although you considered the entirety of
your income - both the amount shown on the 1042-S and the amount shown on
the W-2 to be exempt from U.S. taxation, we have found that a portion of
that amount is in fact taxable in the U.S.
We agree that the $5,000 represented on Form 1042-S is exempt from U.S.
taxation. However, the additional amount (from Form W-2) does not quality
for consideration under Article 20(b) of the tax treaty. The wages shown on
Form W-2 constitute personal services income, which is covered instead by
Article 20(c). Since we've already allowed the maximum personal services
income exemption of $5,000 (from Form 1042-S), we've considering the
entirety of the wages reported on Form W-2 to be taxable in the U.S.
The treaty article (20) states a resident of a Contracting State who goes to
the other Contracting State for the purpose of education, training or
obtaining technical experience shall be exempted from tax in that other
State on payments received from aboard for the purpose of his maintenance,
education, or training, grants from a tax-exempt organization, and up to $5,
000 per year of income for personal services performed in that other State.
These exemptions may be claimed only for the period reasonably necessary to
complete the education or training. In some cases, the course of study or
training may last less than 4 years. This means you had to be a resident of
China prior to entering the United States as a student.
k*****1
发帖数: 653
2
交吧,IRS没弄错.J1转成H1B之后就要交税了,没有treaty

【在 b****e 的大作中提到】
: 有点长,希望大家能看完,并给与你们的宝贵意见。谢谢!
: 6月份收到IRS发的信要求提交更多材料包括2009,2010两年报税表复印件、签证页等信
: 息,他们需要重新审核我的税表,于7月初把材料准备好提交给他们。
: 昨天收到IRS的回复,需要我补2009,2010两年的税,加上interest及penalty共1万多
: 。因为他们认为我2009年下半年及2010年不能用Tax Treaty申请免税。
: 我2007年10月底从国内到美国作J1博后,之前在加拿大做过两年博后。2009年夏天拿到
: 加拿大移民,因为要到Calgary访问而且9月份转H1B,也就顺便登陆加拿大拿了枫叶卡
: 并在Calgary拿到3年的H1B美国签证。但之后除了去年去加拿大开过一个会议外从未在
: 加拿大停留。期间较多地回国内访问、交流。2010年初美国博后转成research
: associate,一直到现在。因为有人跟我提过我可以根据Tax Treaty申请三年免税,我

t*********e
发帖数: 78
3
已站短;如果下定决心要试一试,那就尽快吧。
b****e
发帖数: 25
4
真的太谢谢你了!非常感激。我会认真考虑,尽快决定是否需要申诉。
希望如果需要,还能继续从你那儿得到建议与帮助。
再次感谢。

【在 t*********e 的大作中提到】
: 已站短;如果下定决心要试一试,那就尽快吧。
t*********e
发帖数: 78
5
不用客气 祝你好运 有了结果再给大家分享下 让类似情况的同学避免失误
1 (共1页)
进入TAX版参与讨论
相关主题
IRS 不给退 FICA, 怎么办?关于没有1042S不能claim Treaty.
Resident Alien claim tax treatyOPT转绿卡能claim treaty吗?
Tax Treaty and Standard deduction[求助] 来美不到5年 OPT+H1B 用treaty 被查税
H1B 申请退税问题再次请教从第三国来美的treaty问题
F1退税一问!问一个复杂的特殊情况F1报税
Green card holder 是否还能claim tax treaty?J1之后回国再以F1入境报税
F1 Research grant 填在那里有两年没用$5000treaty可否用1040X修正?
IRS说要退给我$750被IRS 查税的 RA 和 TA 看进来
相关话题的讨论汇总
话题: treaty话题: xxxxx话题: form话题: 2009话题: tax