不是所有學校都清楚, 我做VITA時問過

我們學校, 轉的是不能, 後來與IRS聯係, 也說不行. 以前的過去了, 稅又不多, 不提罷了, 真查出來也沒多少稅可補. 03年你自己決定吧, 學校給的W2/1042S已經扣除$5000就將錯就錯算了. 不管怎麽樣, 自己的稅自己拿主意.
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IRS email Q: [e-mail]

....Article 20 of the tax treaty states:

A student, business apprentice or trainee who is, or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first- mentioned Contracting State solely for the purpose of his education, training or obtaining special technical experience shall be exempt from tax in that Contracting State with respect to:
(a) payments received from abroad for the purpose of his maintenance, education, study, research or training;
(b) grants or awards from a government, scientific, educational or other tax-exempt organization; and
(c) income from personal services performed in that Contracting State in an amount not in excess of 5,000 United States dollars or its equivalent in Chinese yuan for any taxable year.

The benefits provided under this Article shall extend only for such period of time as is reasonably necessary to complete the education or training.

It would appear that the main purpose on his arrival into the United States was not for educational purposes and therefore, would not qualify for the treaty exemption.

For more information on the above issue, please refer to Publication 519, U.S. Tax Guide for Aliens and Publication 901, U.S. Tax Treaties.

所有跟帖： 

• 非常感謝stp -mm2004- ♀ (28 bytes) () 04/01/2004 postreply 06:54:13

• 回複：不是所有學校都清楚, 我做VITA時問過 -mm2004- ♀ (206 bytes) () 04/01/2004 postreply 07:38:37