d********y
发帖数: 16 | 1 在IRS网站上看到关于Effect of Tax Treaty。说是如果要claim tax treaty，就应该
用1040NR的表格，不管是不是通过了substantial test.不知道是不是应该这样？那我
去年用1040岂不是弄错了。
还有一个问题就是我可不可以同时用2个tax treaty？比如article 19和20一起用。
原文如下：
The Effect of Tax Treaties
The rules given to determine if you are a U.S. tax resident do not override
tax treaty definitions of residency.
If you are treated as a resident of a foreign country under a tax treaty,
you are treated as a nonresident alien in figuring your U.S. income tax. For
purposes other than figuring your tax, you will be treated as a U.S.
resident. For example, the rules discussed here do not affect your residency
time periods to determine if you are a resident alien or nonresident alien
during a tax year.
If you are a resident of both the United States and another country under
each country's tax laws, you are a dual resident taxpayer. If you are a dual
resident taxpayer, you can still claim the benefits under an income tax
treaty. The income tax treaty between the two countries must contain a
provision that provides for resolution of conflicting claims of residence.
If you are a dual resident taxpayer and you claim treaty benefits, you must
timely file a return (including extensions) using Form 1040NR, U.S.
Nonresident Alien Income Tax Return or Form 1040NR-EZ, U.S. Income Tax
Return for Certain Nonresident Aliens With No Dependents, and compute your
tax as a nonresident alien. You must also attach a fully completed Form 8833
, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b). | f*******n
发帖数: 12623 | 2
不是。你不是用treaty来说你不是美国resident（你应该不是中国resident）。你只是
用treaty的免税那部分。
那不是两个treaty。那是一个treaty里面的两条。如果符合就可以用。
【在 d********y 的大作中提到】
: 在IRS网站上看到关于Effect of Tax Treaty。说是如果要claim tax treaty，就应该
: 用1040NR的表格，不管是不是通过了substantial test.不知道是不是应该这样？那我
: 去年用1040岂不是弄错了。
: 还有一个问题就是我可不可以同时用2个tax treaty？比如article 19和20一起用。
: 原文如下：
: The Effect of Tax Treaties
: The rules given to determine if you are a U.S. tax resident do not override
: tax treaty definitions of residency.
: If you are treated as a resident of a foreign country under a tax treaty,
: you are treated as a nonresident alien in figuring your U.S. income tax. For
| d********y
发帖数: 16 | 3 请问如何判断不是中国的resident？有中国户籍就应该算吧。
如何理解IRS的说法：If you are a dual resident taxpayer and you claim treaty
benefits, you must timely file a return (including extensions) using Form
1040NR, U.S. Nonresident Alien Income Tax Return , U.S. Income Tax
Return for Certain Nonresident Aliens With No Dependents, and compute your
tax as a nonresident alien.
感觉不管你是不是U.S.的resident，都应该用1040NR表格，请高人指点。
【在 f*******n 的大作中提到】
:
: 不是。你不是用treaty来说你不是美国resident（你应该不是中国resident）。你只是
: 用treaty的免税那部分。
: 那不是两个treaty。那是一个treaty里面的两条。如果符合就可以用。
| f*******n
发帖数: 12623 | 4 那这样说如果你有中国户籍，你全世界的收入都要报中国税吗？
【在 d********y 的大作中提到】
: 请问如何判断不是中国的resident？有中国户籍就应该算吧。
: 如何理解IRS的说法：If you are a dual resident taxpayer and you claim treaty
: benefits, you must timely file a return (including extensions) using Form
: 1040NR, U.S. Nonresident Alien Income Tax Return , U.S. Income Tax
: Return for Certain Nonresident Aliens With No Dependents, and compute your
: tax as a nonresident alien.
: 感觉不管你是不是U.S.的resident，都应该用1040NR表格，请高人指点。
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