x*********a
发帖数: 24 | 1 请教大家~
08年F-1身份来美读书，14年在大学做postdoc，开始用F-1 opt， 在06/10/2016的时候
opt到期，开始了H1B的身份。
现在收到了W-2表格和1042-S表格，学校的邮件里面说：You must use Form 1042-S
when you prepare your U.S. federal income tax return; you are required to
attach Copy C of Form 1042-S to your Form 1040NR or 1040NR-EZ (as applicable
). 但是我来美超过5年了，应该可以按resident报税了。
现在的问题是：
1）我还符合5000 treaty的条件吗？
2）paper file的话我应该用哪个表格报税呢？
3) 还有合适的网上报税软件可以用吗？看版上有人用turbotax报的~
4）我的1042-S表格上 Fedex tax withheld 是零，total witholding credit也是零。
看turbotax上介绍，这样这种表就是information purpose，tax return的时候不需要
。不知道可信吗？
实在是税务菜鸟，希望群里的高手帮忙解答，感谢！ |
h***a
发帖数: 1775 | 2 我今年是opt, F1的第六年。考古说是符合5000 treaty的。1040表，可以用turbotax，
但是貌似deluxe版本才可以填5000 treaty。 |
b********s
发帖数: 76 | 3 1) 符合，和中国的treaty上没有写年限，所以只要是F1就符合, 只要你编程H1b之前的
收入多于5000。
2) 1040，不要file 1040NR。在other income里面填写-5000。然后填8833表，item 5
填写：
Tax payer is a citizen of the People's Republic of Chine. He entered the USA
on .... on an F-1 visa (student), and has remained in F-1 status
continueously since then. The taxpayer passed the substantial presence test
in (填你来美5年以后的年份） and his residency starting date was Jan 1, 201?.
This means that for 2016, the taxpayer is a resident alien and is filing
Form 1040 for 2016 as a resident alien.
Article 20(c) of the US-China income tax treaty allows an annual $5000
exclusion of student wages from gross income. The article contains no time
limit, and a Chinese student who qualifies for it may use the article for as
long as he is a bona fide student in valid F-1 status, including during
that period in which he is engaged practical training in valid F-1 status.
Paragraph (2) of the 04-30-84 Protocol of the US-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 20 on students and trainees. This
means that, even though the tax payer has become a resident alien under the
substantial presence test, he may still claim the benefit of Article 20 of
the US-China income tax treaty.
The taxpayer has maintained a valid F-1 status since ... to ..., after which
he changes his status to H1-B. During the time he was in F-1 status in 2016
, his total gross income is $... Therefore, the taxpayer is claiming an
exclusion from gross income for 2016 of $5000 in student salary/wages as
allowed by Article 20(c) of the US-China income tax treaty.
.
4) tax return不需要file 1042-S，就是给你做记录的。 |
m******5
发帖数: 224 | 4 正解
applicable
【在 x*********a 的大作中提到】
: 请教大家~
: 08年F-1身份来美读书，14年在大学做postdoc，开始用F-1 opt， 在06/10/2016的时候
: opt到期，开始了H1B的身份。
: 现在收到了W-2表格和1042-S表格，学校的邮件里面说：You must use Form 1042-S
: when you prepare your U.S. federal income tax return; you are required to
: attach Copy C of Form 1042-S to your Form 1040NR or 1040NR-EZ (as applicable
: ). 但是我来美超过5年了，应该可以按resident报税了。
: 现在的问题是：
: 1）我还符合5000 treaty的条件吗？
: 2）paper file的话我应该用哪个表格报税呢？
|
c*****r
发帖数: 38 | 5 mark
5
USA
test
?.
【在 b********s 的大作中提到】
: 1) 符合，和中国的treaty上没有写年限，所以只要是F1就符合, 只要你编程H1b之前的
: 收入多于5000。
: 2) 1040，不要file 1040NR。在other income里面填写-5000。然后填8833表，item 5
: 填写：
: Tax payer is a citizen of the People's Republic of Chine. He entered the USA
: on .... on an F-1 visa (student), and has remained in F-1 status
: continueously since then. The taxpayer passed the substantial presence test
: in (填你来美5年以后的年份） and his residency starting date was Jan 1, 201?.
: This means that for 2016, the taxpayer is a resident alien and is filing
: Form 1040 for 2016 as a resident alien.
|
q******g
发帖数: 73 | |
K*****3
发帖数: 977 | 7 Frankly, it is merely $5000. The treaty should not be regarded as an
official document anyway, but some random writing on the back of a tissue
paper many many years back.
don't bother, move ahead. |
x*********a
发帖数: 24 | |
w*****1
发帖数: 6807 | 9 我看了一下IRS的说明，如果是TA/RA的钱，即使是OPT，也是可以报这个5000 treaty的。
请问bluestones，8833里还有好多item该怎么填啊？谢谢热心解答
比如
Check one or both of the following boxes as applicable:
• The taxpayer is disclosing a treaty-based return position as
required by section 6114
• The taxpayer is a dual-resident taxpayer and is disclosing a treaty-
based return position as required by
Regulations section 301.7701(b)-7
List the Internal Revenue Code provision(s) overruled or modified by the
treaty-based return position.
Is the taxpayer disclosing a treaty-based return position for which
reporting is specifically required pursuant to Regulations section 301.6114-
1(b)? |
x*********a
发帖数: 24 | 10
https://ttlc.intuit.com/questions/3584632-form-1042s-on-income-tax-treaty-
for-resident-alien-f1-visa
我根据这个帖子在用delux报税的~希望对你有帮助。
【在 h***a 的大作中提到】
: 我今年是opt, F1的第六年。考古说是符合5000 treaty的。1040表，可以用turbotax，
: 但是貌似deluxe版本才可以填5000 treaty。
|
|
|
m****e
发帖数: 4 | 11 如果今年（2017）是F1第六年，今年报2016年的tax，那么2016年应该还是算是
Nonresident，应该填1040 NR。 不知道我理解对不对。
【在 h***a 的大作中提到】
: 我今年是opt, F1的第六年。考古说是符合5000 treaty的。1040表，可以用turbotax，
: 但是貌似deluxe版本才可以填5000 treaty。
|
C*******d
发帖数: 1553 | 12 http://www.moonbbs.com/thread-63801-1-1.html
If you are a Resident Alien For Tax Purposes AND Eligible to Claim a Tax
Treaty Exemption:
• File Form 1040 (NOT Form 1040EZ);
• On the top of all pages, write “Resident Alien With Tax Treaty
Exemption”;
• Include all income (including tax treaty exempt income) on the
appropriate lines;
• On the “Other Income” line of Form 1040, enter the total of the
tax treaty exempt amount as a negative number so that it will be subtracted;
• On the dotted line beside Other Income, write “Exempt Income, U.S.-
{country} tax treaty, Article {article number}”;
• Also get Page 5 of Form 1040NR and on question L, complete the
information about your tax treaty claim;
• Assemble your tax return with Form 1040, Forms W-2 and/or 1042-S, if
received, and Page 5, along with any other required attachments; and
• Mail your tax return to:
Internal Revenue Service Center Austin, TX 73301-0215 USA Regardless of
where you live! |
w****7
发帖数: 50 | |
s******g
发帖数: 6072 | 14 deluxe版本也没有8833表吧，是不是就不能用tubortax报了？ |
h***a
发帖数: 1775 | 15
sorry,写错了，我11年来的，所以16年应该是第六年
【在 m****e 的大作中提到】
: 如果今年（2017）是F1第六年，今年报2016年的tax，那么2016年应该还是算是
: Nonresident，应该填1040 NR。 不知道我理解对不对。
|
h***a
发帖数: 1775 | 16
我记得考古说是这种情况要邮寄的，邮寄的时候加上8833貌似？
【在 s******g 的大作中提到】
: deluxe版本也没有8833表吧，是不是就不能用tubortax报了？
|
s******g
发帖数: 6072 | |
