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disclaimer: shishishishi既不是職業稅手,又不是你paid preparer, 對你如果聽他的而錯了造成錢財牢獄之災不負任何責任!如果你發現文 中有任何錯誤,請務必指出。
第一章:總論
IRS絕大多數人不想的$1million的那個那麽精,他們又很忙,所以絕大多數 事後你即使錯了他們也看不出來,或按你所填給你退稅。但你如果故意錯填 騙稅而被發現的話,下場估計不好!所以我建議該得的錢我們得要,不該得 的就算了。
你必須通讀IRS pub 519。任何問題先查此天書。再加其它IRS pubs like 901, 520 etc. and www.irs.gov FAQ。
第二章:non-resident or resident?
由於兩個跟中國同胞密切相關的treaty articles都能在resident下適用, 一般來說按resident file比較賺便宜!所以,隻要能算resident,我們 就算。但不能算就不能算了。
F visa holders (F-1 and F-2 including OPT) 在美國前五年(5 calendar years including partial year) 是NR。比如你96年8月來,96,97,98,99,00 都是NR。01的稅就可以按resident來幹了。
J visa holders (J-1 and J-2) 前兩年是NR。 (Details see left column on page 6 of pub 519 at http://www.irs.gov/pub/irs-pdf/p519.pdf)
其它簽證按pub519數天數。
如果你LG or LP能算resident,那你們就能file jointly一起算residents。 一般file jointly比較合算。
如果你去年末能算resident,那你全年就能算resident。 # CORRECTION: the above statement is not entirely # true. you only have this choice if you are married # and you file jointly with your spouse as resident # aliens.
first year choice:如果你今天能算resident,那你今天交去年的稅就能把 去年按resident算。詳情看519。 [zengdl]:To take the first year choice, one must be a resident in 2002 for at least 31 days.
F to H change: 基本上either你去年H1天數夠算resident的,or今年夠所以 可以用first year choice。所以就算resident吧。
dual status: 對中國人來說因為前麵提到的兩個treaty articles都能在resident 時用,就沒有理由去弄這個麻煩沒啥好處的dual了。 # correction: you must file dual status if you are sing
第三章:常見問題
two non-residents can't file jointly. non-resident can't claim any dependents. non-resident can't claim deduction on tuitions. non-resident doesn't pay tax on bank account interest.
第四章:F1 students
如果你在美國不超過五年,有沒有一個能算resident的LG/LP,那你就是 non-resident了,填1040NR or 1040NR-EZ。請讀它們的instructions。
速成如下:(請注意一般TA/RA不全算scholarship/fellowship,按pub520)
*** this is a generic example and may not fit your situation *** *** make necessary modifications to fit yourself ***
scholarship/fellowship全免稅,income code 15, treaty article 20(b). salary up to $5000 免稅。incode code 19, article 20(c). if you didn't get $5000 or more salary last year, change the amount to what you got in following example.
以1040NR-Ez為例:
filing status:如實填寫。結婚的就是married。結婚的不是single。 line 3: W2 + 1042-S - ($5000 and scholarship/fellowship if you had any) line 4: state/local tax refund you got last year. you should have 1099-G for it. line 5: 0, even you did have scholarship/fellowship. chinese students don't pay tax on them. line 6: $5000 + scholarship/fellowship. line 8: 0 unless you did have student loan and paid interest. line 9: 0 line 11: state and local taxes as shown on your W-2 line 13: $3050 (for 2003 tax return, this changes every year). line 15: check the tax rate table in the instruction line 16: 0 line 19: 0 unless you applied 2000 tax refund to 2001 tax which shouldn't happen line 20: 0
if (line 21 > line 17) { put difference in line 22 and line 23a. line 23b/c: your bank account info if you want the refund deposit to your bank account directly, which is normally faster than check. line 24: 0 leave line 25 and 26 blank. } else { leave lines 22-24 blank. put lines 17 minus 21 in line 25. you need to include a check for that amount to IRS. } |
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