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Based on the information submitted, you are considered to be a resident alien for tax purposes for the tax year 2004. You would file the Form 1040, U.S. Individual Income Tax Return, since you are claiming an exemption from article 19 of the tax treaty between the United States and The People s Republic of China. You must attach the Form 8833, Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b), to exclude part of your income, from 1/1/2004 to 5/10/2004, under article 19.

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 is a nonresident alien, you can choose to treat the nonresident as a U.S. resident. This includes situations in which one of you is a nonresident alien at the beginning of the tax year and a resident alien at the end of the year and the other is a nonresident alien at the end of the year.

If you make this choice, the following two rules apply.

1. You and your spouse are treated, for income tax purposes, as residents for all tax years that the choice is in effect.
2. You must file a joint income tax return and report worldwide income for the year you make the choice.

Generally, this means that neither of you can claim tax treaty benefits as a resident of a foreign country for a tax year for which the choice is in effect. You can file joint or separate returns in years after the year in which you make the choice.

Attach a statement, signed by both spouses, to your joint return for the first tax year for which the choice applies. It should contain the following:

1. A declaration that one spouse was a nonresident alien and the other spouse a U.S. citizen or resident alien on the last day of your tax year and that you choose to be treated as U.S. residents for the entire tax year, and
2. The name, address, and social security number (or individual taxpayer identification number) of each spouse. (If one spouse died, include the name and address of the person making the choice for the deceased spouse.)

There are income tax benefits that may apply if your spouse meets certain requirements while living abroad. She may qualify to take up to $80,000, for the tax year 2004, of her foreign income as not taxable by the United States. If she qualifies for the exclusion, file Form 2555, Foreign Earned Income. See Publication 519, U.S. Tax Guide for Aliens, for more information. If she does not qualify for the exclusion or do not wish to take the exclusion she may be able to take a Foreign Tax Credit, Form 1116, for her foreign sourced income that she pay foreign tax. See Publication 514, Foreign Tax Credit for Individuals, for more information.

If you want to claim a person as your dependent, there are five tests that must be met: 1) The member of household or relationship test, 2) The citizenship test, 3) The joint return test, 4) The gross income test; and 5) The support test. Refer to Publication 501 (2004), Exemptions, Standard Deduction, and Filing Information, for more information on these tests.

If you file a joint or separate return, your spouse and dependent must have either a social security number (SSN) or an individual taxpayer identification number (ITIN). If your spouse and dependent are not eligible to get an SSN, you can file Form W-7, Application for IRS Individual Taxpayer Identification Number, for each with the IRS to apply for an ITIN.

An ITIN is for tax use only. It does not entitle the holder to social security benefits or change the holder's employment or immigration status under U.S. law.

If you are applying for an ITIN for your spouse and dependent, you now must attach your original, completed tax return to Form W-7s, with documentation, to obtain the ITIN. See Where To Apply on page 3 of the Form W-7 instructions.

After your Form W-7 has been processed, the IRS will assign the ITINs to the return and process the return. The tax return will be processed as if it were filed at the address listed in the tax return instructions. Do not send a copy of the return to any other IRS office.

If you file a separate return, you generally report only your own income, exemptions, credits, and deductions on your individual return. You can claim an exemption for your spouse if your spouse had no U.S. gross income and was not the dependent of another person. However, if your spouse had any gross income or was the dependent of someone else, you cannot claim an exemption on your separate return. If your dependent meets the five tests mentioned above, and if your dependent has a valid SSN or an ITIN, you may claim an exemption.


這裏是告訴我該怎麽報稅的。。

Line 7 $總收入, line 21 ($treaty 免稅的部分) and on the dotted line write in Form 8833, line 22 $***, line 37 $***, line 39 $9,700, line 40 $***, line 41 $9,300, line 42 $***, line 43 $***, line 51 $1,000, line 55 $1,000, line 56 $.00, line 62 $.00. If there were any federal tax withholding it would be placed on line 63 and complete the remaining lines on the form, if applicable.




For more information on the above issue, please refer to Publication 1915, Understanding Your IRS Individual Taxpayer Identification Number, and the above-mentioned publications and form instructions.

We thank you for using our Electronic Tax Law Assistance Service.










IRS forms and publications may be accessed on our web site at the following address: http://www.irs.gov/forms_pubs/index.html or ordered through our toll-free forms line at:
800-829-3676
which is available 24 hours a day, 7 days a week, with 7-10 days delivery time.

Other useful toll-free numbers include:
800-829-1040 IRS Tax Help Line for Individuals
(NEW) 800-829-4933 Business and Specialty Tax Help Line
(NEW) 800-829-1954 Refund Hotline

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• thank you very much -memorex811- ♀ (0 bytes) () 02/23/2005 postreply 10:31:48