m****n
发帖数: 23 | 1 去年7月初来美国做博后，J1签证，只收到w2表。08年到09年公派留学在另一个州，J1
签证，当时大使馆发工资无需报税。中间10年持B1签证来过美国一个星期。根据前面大
侠的指点，打算用resident+treaty。以下是1040+8833表，大家帮忙看看这样填可以吗？
另外，由于是resident申报，但学校没有扣ssn和medicare，跟学校payroll联系了对方
也不清楚。1040表57行是Unreported social security and Medicare tax from Form:
a 4137, b 8919。这种情况有人碰到过吗，是否需要再填一张8919表？如果要填的话
填多少money？
Form 1040
Line 7（Wages, salaries, tips, etc.）: 12000（W2 box 1）;
Line 21: -12000; 虚线写exempt income,China,Article 19, see form 8833
Line 36: 0
Line 37: 0
Line 38: 0
Line 40 (Itemized deductions): 5950
Line 41: 0
Line 42 (Exemptions. Multiply $3,800 by the number on line 6d)：3800
Line 43（Taxable income）：0
Line 62：1300 （W2 box 2）
Line 72（total payments）：1300
Line 73（refund）: 1300
Form 8833
Line 1（a)：People’s Republic of China
Line 1（b): 19 of 04-30-1984 protocol
Line 2：IRC61; 871(b)
Line 5：I am a citizen of the People’s Republic of China. I entered the
United States 07-01-2012 as a J-1 research scholar, and has remained in J-1
status continuously since then. I have been working as a visiting scholar in
the United States in J-1 status during Jan. 2008 to Jul. 2009. Under the
residency rules of IRC7701 (b), I passed the substantial presence test. This
means that for 2012, I am a resident alien and filing form 1040 for 2012 as
a resident alien.
Article 19 of the USA-China income tax treaty allows exclusion of all wages
from gross income for up to 3 years in the aggregate. The 04-30-1984
protocol of the USA-China income tax treaty contains the “saving clause”
of the treaty, which normally acts to nullify the tax treaty’s benefits
once a resident of China has become a resident of the USA. However,
paragraph 2 of the Protocol also specifies exceptions to the saving clause,
among which is article 19 on teachers, professors and researchers. This
means that, even though I have become a resident alien under the substantial
present test of IRC 7701(b), I may still claim the benefit of article 19 of
the USA-China income tax treaty. Considering that I having been a visiting
scholar for 18 months (from Jan. 2008 to Jul. 2009), I would be exempt from
tax for another 18 months. Therefore, I am claiming an exclusion from gross
income for 2012 of $12000 wages as allowed by article 19 of the USA-China
income tax treaty. TOTAL EXCLUSION CLAIMED: $12000.
非常感谢！ | P****1
发帖数: 2670 | 2 ssn和medicare的问题我不清楚，不过跟联邦税应该没有联系。
联邦税的两张表我看是没有问题的。 |
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