回複:Treaty不適用於轉的VISA.

來源: [注冊] 2004-02-28 17:27:15 [] [舊帖] [給我悄悄話] 本文已被閱讀: 次 (1943 bytes)
Your Question Was:
Dear Sir, I am a Chinese and living in @@@@@. I used J1 visa to enter USA, and I changed my visa as H1 after two years I came here. If I still hold J1 visa, it is out of question that I don t pay tax for exact 3 years according to the treaty between US government and China government. My questions are following: (1) Should I pay tax after I changed my visa type from J1 to H1 ? please attention, I came to US on May 10, 2001, according to the treaty, I am tax free for 3 years till May 10,2004. I changed my Visa as H1 on May 1, 2003. (2) If I still am tax free, what form should I fill in to claim tax return? 1040NR or others? If I should pay tax just because I changed my visa statue, what form should I fill in? Thank you very much for your reply. With my best regards Sincerely yours #################


The Answer To Your Question Is:
>From your email I gather you have been exempt under article 19 of the China treaty which applies to teaching. The treaty article would override the normal residence tax computation and you would use form 1040NR and attach Form 8833 to show why you are considered still non resident and able to claim the treaty amount even though you are technically a dual status person under the H visa (183 days in 2003). That is the circumstance if your employment is still of a qualifying type. If you changed your visa because you are no longer in a teaching/research capacity but now working in another capacity then you will be filing as a dual status person. You can use our publication 519 on this site as a guide and you can download the 8833 and 1040NR as well.

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.

所有跟帖: 

J1轉H1在3年內仍是同一類的TREATY(ARTICLE -stp- 給 stp 發送悄悄話 (30 bytes) () 02/28/2004 postreply 19:12:10

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