今年是LG來美第六年。(一直是F 1 簽證) 。現在他剛被一大學錄取到一博士學位的PROGRAMM裏。在經濟上資助上
學校給了兩種OPTIONS:
1。 PRESIDENTIAL SCHOLARSHIP (本校的, 8個月,每月$2000)+TUITION AND FEE WAIVED。就給一年。不用工作。
我查了一下有關SCHORLARSHIP的資料,摘錄如下:
A candidate for a degree can exclude amounts received as a qualified scholarship or fellowship. A qualified scholarship or felowhip is any amount you receive that is for:
1. Tuition and fees to enroll at or attend an educational institution, or
2. Fees, books, supplies, and equipment required for courses at the educational institution.
對這段話,我的理解是:隻有用來花在TUITION AND FEE 和書本等規定範圍內的那部份錢,才能是TAXFREE。但我LG的情況是,他的學費已被免掉,所以拿到的錢裏,隻有用來付書本的錢才能TAXFREE。
總之,我的理解是:隻有花在學費和書本費的前才能是TAXFEE。想LG這種情況,若是不花,而存起來,或是用來交房租的話,還得繳稅。
不知我的理解對嗎?
2。 RESEARCH ASSISTANT,要給一老板工作,20小時/周。也是$2000+TUITION AND FEE WAIVED。
(因為,LG已是F1的第6年,他能享用$5000免稅的條約嗎?)
請問大俠,從節稅的角度講,哪種OPTION劃算呢?
謝謝!