T****5 发帖数: 48 | 1 情况:F1 OPT VISA 工作1-10月 2017年;然后换成H1B VISA 11-12月,F1仍在五年内
。不满足substantial presence test, 使用1040NR file, 1040NR Page 5已经包含
treaty部分,无需额外FORM 8833. 经过报税人员确认,希望对大家有帮助。出处:IRS
官网
You need not include Form 8833 with Form 1040NR to claim treaty benefits
under the United States-China Income Tax Treaty Article 20.
Per the Instructions for Form 1040NR, if a taxpayer takes the position that
a treaty of the United States overrides or modifies any provision of the
Internal Revenue Code (such as the Chinese Treaty Article 4) and that
position reduces (or potentially reduces) their tax, they must generally
report certain information on Form 8833 and attach it to Form 1040NR.
Failure to do so will result in penalties.
However, taxpayers are not required to file Form 8833 for any of the
following:
They claim a treaty that reduces the withholding tax on interest, dividends,
rents, royalties, or other fixed or determinable annual or periodic income
ordinarily subject to the 30% rate.
They claim a treaty that reduces or modifies the taxation of income from
dependent personal services, pensions, annuities, social security and other
public pensions, or income of artists, athletes, students, trainees, or
teachers. This includes taxable scholarship and fellowship grants.
They claim an International Social Security Agreement or a Diplomatic or
Consular Agreement that reduces or modifies the taxation of income.
They are a partner in a partnership or a beneficiary of an estate or trust
that reports the required information on its return.
The payments or items of income that otherwise are required to be disclosed
total no more than $10,000. |
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