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发帖数: 155 | 1 问题中我提到 W2+1042S+Resident,且1042S上没有withhold税，问怎么报，今天终于有
回信了，贴出来给大家参考一下：
As a United States (U.S) resident alien, report the gross amount of your
wages on Line 7 of Form 1040 (U.S. Individual Income Tax Return) and include
the amount of the fellowship reported on Form 1042-S (Foreign Person’s U.S
. Source Income Subject to Withholding). On Line 21 of Form 1040, you report
the amount of the fellowship that was exempt by treaty in parentheses. You
subtract the amount on Line 21 of Form 1040 that is exempt by treaty to
determine the amount of your total income when you complete Line 22 of Form
1040. You should attach Form 1042-S and Form W-2 (Wage and Tax Statement) to
your Form 1040.
You do not have to file Form 8833, Treaty-Based Return Position Disclosure
Under Section 6114 or 7701(b). However, next to the amount on Line 21 of
Form 1040, enter China Tax Treaty, Article 20(b).
Based on the information you have supplied, I have attempted to answer your
question(s); but you should know that my answer does not constitute an
official ruling by the Internal Revenue Service (IRS), and it should not be
used as such. If you want an official ruling by the IRS, you should follow
the instructions provided in Revenue Procedure 2014-1, which is available at
most IRS offices and in some libraries. However, Revenue Procedure 2014-7
states that the IRS will not, in many cases, issue advance rulings
concerning the interpretation of tax treaties. Taxpayers who disagree with
the IRS interpretation of a tax treaty may file a claim with the U.S.
Competent Authority according to the instructions set forth in Revenue
Procedure 2006-54, which is available at most IRS offices and at some
libraries Copies of IRS Revenue Rulings, Revenue Procedures and other
official IRS guidance may also be found at: http://www.irs.gov/newsroom/article/0,,id=98257,00.html.
Thank you for using our service.
Reference: Publication 519 (U.S. Tax Guide for Aliens). |
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