報告書名為 1040X 表。每年分別填一張這個表（在第一行的 “This return is for calendar year 2006, or fiscal year ended” 中示明），在第 1 項 A 填原來交的稅額（如 $1,234.99），B 則負之（填 -$1,234.99），C 寫 $0.00.
在第二頁的 Part II 寫上 "The tax treaty was applied incorrectly" 即可。
附上大使館函，寄到 IRS 去。不但退回來扣掉的稅，還會加上利息的。
People who are in OPT do not have to ask employer to exempt $5000. Taxpayer fills in W-2 wage then fills in $5000 exempt income per tax treat on Form 1040NR, page 1.Then the adjusted gross income becomes W2 wage minus $5000.
changjia 發表評論於
F,J visa holders are not covered with social security system. So, no need to weigh the decision of exercising tax treaty 20 against social security benefit.
If you plan to stay in US in the future, you probably want to weigh the decision of exercising tax treaty 20 against social security benefit.
You need 40 points (4 points per year) to qualify social security benefit. Say if you exercise treaty 20 for 3-5 years while staying in school, then you have no points accumulated. If you pay social security tax then you will have 12-15 points on hand at the time of leaving school.
Again you need to check with Social Security Bureau or IRS to confirm this.
IRS 網站下載publication 4011，page5 說"Financial aid that is dependent of the performance of services, such as a teaching assistant, is treated as wages and subject to the code income 17, 18, or 19 provisions.)"
條款19(page9):
Countries With Treaty Benefits for Student Wages (income code 19)
China, People’s Republic of No limit 5,000 20(c)
F-1學生每年TA收入5000元免稅，5000多出來的要交
至於RA，不知道。
似乎跟樓主所說不太一樣，不確定誰對，不過俺是被扣了稅的，要能全退回來，嗬嗬，俺自然是要的。
這個名字一定沒被占用 發表評論於
IRS 網站下載publication 4011，page5 說"Financial aid that is dependent of the performance of services, such as a teaching assistant, is treated as wages and subject to the code income 17, 18, or 19 provisions.)"
條款19(page9):
Countries With Treaty Benefits for Student Wages (income code 19)
China, People’s Republic of No limit 5,000 20(c)
報告書名為 1040X 表。每年分別填一張這個表（在第一行的 “This return is for calendar year 2006, or fiscal year ended” 中示明），在第 1 項 A 填原來交的稅額（如 $1,234.99），B 則負之（填 -$1,234.99），C 寫 $0.00.
在第二頁的 Part II 寫上 "The tax treaty was applied incorrectly" 即可。
附上大使館函，寄到 IRS 去。不但退回來扣掉的稅，還會加上利息的。
後來，有緣於在 DC 的一個 ISO 的 conference，得到了一份不知複印過多少次的中國大使館的文件（見附錄[1]），交稅的情況開始有了改變。