w****x
发帖数: 7 | 1 如题，
我是H1, residence, 老婆是J1,还在两年免税期。
两种报税方法。第一种，分开报，她就直接免税了，交个表就行。我就是 1040 single
deduction, $6300.
第二种方法，一起报税， 1040， family deduction, $12600, 同时老婆还是免税的，
所以相当于把我一个人的收入，减了 $12600 的 deduction.
感觉第二种方法，太好了，是不是可以这样报呢。合报税的话，既享受$12600
deduction,又享受J1 免税吗？具体1040 上怎么显示老婆 J1 免税呢？
非常感谢 | f*******n
发帖数: 12623 | 2 当然是合报好。如果你老婆免税的收入没有在w-2上，就不用怎么填。如果她免税的收
入在w-2上，要在other income那行填免税的收入的负数。跟着附上8833表解释。 | z***o
发帖数: 32 | 3 我遇到类似问题。查了下如果jointly file就不能享受treaty. 而且要申明non
resident 以resident 身份报税。 | w****x
发帖数: 7 | 4 非常感谢两位的解答。 现在两位的建议截然相反，又不知道该怎么报了！ | s**********g
发帖数: 14942 | 5 我不了解J
我只了解F
F来说，resident依然可以享受treaty
因此毫无疑问是合报划算
建议你单问：J的treaty是否也是resident可用的？
精华区也许也有
【在 w****x 的大作中提到】
: 非常感谢两位的解答。 现在两位的建议截然相反，又不知道该怎么报了！
| f*******n
发帖数: 12623 | | z***o
发帖数: 32 | 7 我也不是会计师，仅讨论一下哈：
https://www.irs.gov/pub/irs-pdf/p519.pdf
Nonresident Spouse Treated as a Resident
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.
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. You are both taxed
on worldwide income. You must file a joint income tax return for the year
you make the choice, but you and your spouse can file joint or separate
returns in later years. | z***o
发帖数: 32 | 8 https://www.irs.gov/pub/irs-pdf/p901.pdf
China, People's Republic of China
An individual who is a resident of the People's Republic of China and who is
temporarily in the United States primarily to teach, lecture, or conduct
research at a university or other accredited educational institution or
scientific research institution is exempt from U.S. income tax on income for
the teaching, lecturing, or research for a total of not more than 3 years.
This exemption does not apply to income from research carried on mainly for
the private benefit of any person rather than in the public interest. | z***o
发帖数: 32 | 9 https://www.irs.gov/pub/irs-trty/china.pdf
ARTICLE 19
(Teachers, Professors and Researchers)
An individual who is, or immediately before visiting a Contracting State as,
a resident of the other Contracting State and is temporarily present in the
first-mentioned Contracting State for the primary purpose of teaching,
giving
lectures or conducting research at a university, college, school or other
accredited educational institution or scientific research institution in the
first mentioned Contracting State shall be exempt from tax in the first
mentioned Contracting State for a period not exceeding three years in the
aggregate in respect of remuneration for such teaching, lectures or research
. | z***o
发帖数: 32 | 10 Notwithstanding any provision of the Agreement, the United States may tax
its citizens. Except as provided in paragraph 2 of Article 8, paragraph 2 of
Article 17, and Articles 18, 19, 20, 22, 23, 24 and 26 of this Agreement,
the United States may tax its residents (as determined under Article 4).
所以关键问题是，J1 treated as US resident for tax purpose 是否也同时是
resident of China for tax purpose. | | | z***o
发帖数: 32 | 11 如果按照 pub 519 来看的话，F也是不可以的，F/J是一样对待的。但我考察了一下，
感觉这一块是灰色地带，IRS自己的回复也相互矛盾:(
【在 s**********g 的大作中提到】
: 我不了解J
: 我只了解F
: F来说，resident依然可以享受treaty
: 因此毫无疑问是合报划算
: 建议你单问：J的treaty是否也是resident可用的？
: 精华区也许也有
| B*********c
发帖数: 26 | 12 分开报。第二种方法行不通。
single
【在 w****x 的大作中提到】
: 如题，
: 我是H1, residence, 老婆是J1,还在两年免税期。
: 两种报税方法。第一种，分开报，她就直接免税了，交个表就行。我就是 1040 single
: deduction, $6300.
: 第二种方法，一起报税， 1040， family deduction, $12600, 同时老婆还是免税的，
: 所以相当于把我一个人的收入，减了 $12600 的 deduction.
: 感觉第二种方法，太好了，是不是可以这样报呢。合报税的话，既享受$12600
: deduction,又享受J1 免税吗？具体1040 上怎么显示老婆 J1 免税呢？
: 非常感谢
| s**********g
发帖数: 14942 | 13 F是可以的
这个已经是共识了吧
【在 z***o 的大作中提到】
: 如果按照 pub 519 来看的话，F也是不可以的，F/J是一样对待的。但我考察了一下，
: 感觉这一块是灰色地带，IRS自己的回复也相互矛盾:(
| s**********g
发帖数: 14942 | 14 理由？
resident file jointly + treaty valid for resident
（如果第二条对J成立的话）
F的话都是这么报的
【在 B*********c 的大作中提到】
: 分开报。第二种方法行不通。
:
: single
| f*******n
发帖数: 12623 | 15 Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who
Became Resident Aliens (p. 47-48)
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.
you
and
【在 z***o 的大作中提到】
: 我也不是会计师，仅讨论一下哈：
: https://www.irs.gov/pub/irs-pdf/p519.pdf
: Nonresident Spouse Treated as a Resident
: 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.
: If you make this choice, you and your spouse are treated for income tax
| z***o
发帖数: 32 | 16 谢谢！税法真复杂啊，各种exception. 但有时候说话又不留余地，比如chapter 1说两
人都不能用任何treaty, chapter 9又否认了说可以用。既然这样chapter 1应该更严格
一点说除非有exception否则不能用treaty.
the
true
【在 f*******n 的大作中提到】
: Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who
: Became Resident Aliens (p. 47-48)
: 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.
:
| z***o
发帖数: 32 | 17 或许还有一种解释，chapter 1说不能用non-resident 的treaty. 而jointly file用的
是即便是resident也可以用的treaty. 目前中美关于J访问学者学生的treaty不管是不
是resident都适用。这样解释貌似就说得过去了。 |
|
