由买买提看人间百态

boards

本页内容为未名空间相应帖子的节选和存档,一周内的贴子最多显示50字,超过一周显示500字 访问原贴
TAX版 - F1仍在五年内 。不满足substantial
相关主题
Resident alien 2012,Claim $5000 treaty benefit against only W-2 income 不需要attach 8833吧!!!以讹传讹, 申请treaty 减免根本不需要 8833!!!
8833 是否需要填写 for claiming tax treaty? 请看IRS 网站 并讨论请教:美国报销房租需要交30%的税?
8833一定要填吗?Re: 处级问题一问:添1040,要加1042-S的收入吗?
8833 form not required for resident f-1 tax treaty claim去年报了5000, 今年IRS说我欠交税怎么办?
OPT工作第二年还有$5000免税吗?8833 may not be required?
关于没有1042S 5000 treaty怎么报的问题,仅供参考请问新版8833怎么填?
关于8833F1前5000免税需要付上8833表吗?
F1$5000的免税,超过6年还有吗?按p519原文,dual status用5000treaty就不能1040报税
相关话题的讨论汇总
话题: form话题: treaty话题: 1040nr话题: income话题: reduces
进入TAX版参与讨论
1 (共1页)
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.
1 (共1页)
进入TAX版参与讨论
相关主题
按p519原文,dual status用5000treaty就不能1040报税OPT工作第二年还有$5000免税吗?
4/15之前收不到w-2,申请延长要填哪个表啊?关于没有1042S 5000 treaty怎么报的问题,仅供参考
联邦税里面银行存钱的利息报税一问关于8833
加州分开报税疑问:community property lawF1$5000的免税,超过6年还有吗?
Resident alien 2012,Claim $5000 treaty benefit against only W-2 income 不需要attach 8833吧!!!以讹传讹, 申请treaty 减免根本不需要 8833!!!
8833 是否需要填写 for claiming tax treaty? 请看IRS 网站 并讨论请教:美国报销房租需要交30%的税?
8833一定要填吗?Re: 处级问题一问:添1040,要加1042-S的收入吗?
8833 form not required for resident f-1 tax treaty claim去年报了5000, 今年IRS说我欠交税怎么办?
相关话题的讨论汇总
话题: form话题: treaty话题: 1040nr话题: income话题: reduces