s*g
2 楼
因为有孩子,想省点稅,之前听说一直五年以上才算resident
不知道政策有没有改,今天可以填1040吗?
哪个文件里能够找到这些信息?
不知道政策有没有改,今天可以填1040吗?
哪个文件里能够找到这些信息?
h*e
3 楼
拿个小本本记下来,看看说得对不。
b*e
4 楼
你们的receiver都是那种小的还是大的? 罗技网站上显示的是小的那种并且可以一拖
多。我收到的是大的像优盘那种的。但是新蛋上面的写的也是unifying receiver 应该
是指小的吧。
多。我收到的是大的像优盘那种的。但是新蛋上面的写的也是unifying receiver 应该
是指小的吧。
P*1
5 楼
最好不要。NR不能把孩子作为exempt dependent,所以exempt那栏只能免你自己的3800
,但可能可以享受child credit,填1040NR表。仔细看1040NR instruction关于child
credit部分的内容
,但可能可以享受child credit,填1040NR表。仔细看1040NR instruction关于child
credit部分的内容
P*1
13 楼
仔细看1040NR的instruction,
第10页: “Only U.S. nationals, residents of Canada, Mexico, and South Korea
, and residents of India who were students or business apprentices may claim
an exemption for a spouse or a dependent.”除了加、墨、南棒之外不能把配偶和
其他家属作为exemption,也就是3800乘的那个系数。
但第12页对“Qualifying child for child tax credit”的解释是:
A qualifying child for purposes of the child tax credit is a qualifying
child for purposes of the dependency exemption except that the child must
meet the following requirements.
The child was under age 17 at the end of 2012.
The child was a U.S. citizen, a U.S. national, or a U.S. resident alien.
明确说了即便不是qualifying child for purposes of the dependency exemption,
如果孩子满足后面两条规定,也可算作qualifying child for purposes of the child
tax credit 。
http://www.irs.gov/pub/irs-pdf/i1040nr.pdf
所以,我的理解是不能把小孩当作exemption,所以在exemption(1040NR Line40)只
能填自己一个人的,3800。但只要是美国出生的小孩且小于17岁,在Line 48可以cliam
child tax credit
【在 s*******g 的大作中提到】
: p972上说,孩子必须满足
: Is claimed as a dependent on your return
: 所以填1040nr,不能claim成dependent,所以也没法拿这个child tax credit了
: 是吧?
第10页: “Only U.S. nationals, residents of Canada, Mexico, and South Korea
, and residents of India who were students or business apprentices may claim
an exemption for a spouse or a dependent.”除了加、墨、南棒之外不能把配偶和
其他家属作为exemption,也就是3800乘的那个系数。
但第12页对“Qualifying child for child tax credit”的解释是:
A qualifying child for purposes of the child tax credit is a qualifying
child for purposes of the dependency exemption except that the child must
meet the following requirements.
The child was under age 17 at the end of 2012.
The child was a U.S. citizen, a U.S. national, or a U.S. resident alien.
明确说了即便不是qualifying child for purposes of the dependency exemption,
如果孩子满足后面两条规定,也可算作qualifying child for purposes of the child
tax credit 。
http://www.irs.gov/pub/irs-pdf/i1040nr.pdf
所以,我的理解是不能把小孩当作exemption,所以在exemption(1040NR Line40)只
能填自己一个人的,3800。但只要是美国出生的小孩且小于17岁,在Line 48可以cliam
child tax credit
【在 s*******g 的大作中提到】
: p972上说,孩子必须满足
: Is claimed as a dependent on your return
: 所以填1040nr,不能claim成dependent,所以也没法拿这个child tax credit了
: 是吧?
b*c
15 楼
第10页确实这么说。
可是之后在说到具体如何填写Line 48的时候是这么说的:(在第28页)
Line 48—Child tax credit.
This credit is for people who have a
qualifying child as defined in the
instructions for line 7c, column (4).
但是对于中国国籍的NR,line 7c 应该是空的。
还有第33页:
Line 63—Additional child tax cred-
it.
This credit is for certain people
who have at least one qualifying child
as defined in the instructions for
line 7c, column (4).
Korea
claim
【在 P****1 的大作中提到】
: 仔细看1040NR的instruction,
: 第10页: “Only U.S. nationals, residents of Canada, Mexico, and South Korea
: , and residents of India who were students or business apprentices may claim
: an exemption for a spouse or a dependent.”除了加、墨、南棒之外不能把配偶和
: 其他家属作为exemption,也就是3800乘的那个系数。
: 但第12页对“Qualifying child for child tax credit”的解释是:
: A qualifying child for purposes of the child tax credit is a qualifying
: child for purposes of the dependency exemption except that the child must
: meet the following requirements.
: The child was under age 17 at the end of 2012.
可是之后在说到具体如何填写Line 48的时候是这么说的:(在第28页)
Line 48—Child tax credit.
This credit is for people who have a
qualifying child as defined in the
instructions for line 7c, column (4).
但是对于中国国籍的NR,line 7c 应该是空的。
还有第33页:
Line 63—Additional child tax cred-
it.
This credit is for certain people
who have at least one qualifying child
as defined in the instructions for
line 7c, column (4).
Korea
claim
【在 P****1 的大作中提到】
: 仔细看1040NR的instruction,
: 第10页: “Only U.S. nationals, residents of Canada, Mexico, and South Korea
: , and residents of India who were students or business apprentices may claim
: an exemption for a spouse or a dependent.”除了加、墨、南棒之外不能把配偶和
: 其他家属作为exemption,也就是3800乘的那个系数。
: 但第12页对“Qualifying child for child tax credit”的解释是:
: A qualifying child for purposes of the child tax credit is a qualifying
: child for purposes of the dependency exemption except that the child must
: meet the following requirements.
: The child was under age 17 at the end of 2012.
P*1
17 楼
看仔细了
“as defined in the instructions for line 7c, column (4).”
显然是说根据instruction Line7c column(4)部分的定义,而不是说你一定要勾上
line7 column (4)
Instruction Line 7c column (4)部分对Qualifying child for child tax credit
的定义如下:
A qualifying child for purposes of the child tax credit is a qualifying
child for purposes of the dependency exemption except that the child must
meet the following requirements.
The child was under age 17 at the end of 2012.
The child was a U.S. citizen, a U.S. national, or a U.S. resident alien.
【在 b*******c 的大作中提到】
: 第10页确实这么说。
: 可是之后在说到具体如何填写Line 48的时候是这么说的:(在第28页)
: Line 48—Child tax credit.
: This credit is for people who have a
: qualifying child as defined in the
: instructions for line 7c, column (4).
: 但是对于中国国籍的NR,line 7c 应该是空的。
: 还有第33页:
: Line 63—Additional child tax cred-
: it.
“as defined in the instructions for line 7c, column (4).”
显然是说根据instruction Line7c column(4)部分的定义,而不是说你一定要勾上
line7 column (4)
Instruction Line 7c column (4)部分对Qualifying child for child tax credit
的定义如下:
A qualifying child for purposes of the child tax credit is a qualifying
child for purposes of the dependency exemption except that the child must
meet the following requirements.
The child was under age 17 at the end of 2012.
The child was a U.S. citizen, a U.S. national, or a U.S. resident alien.
【在 b*******c 的大作中提到】
: 第10页确实这么说。
: 可是之后在说到具体如何填写Line 48的时候是这么说的:(在第28页)
: Line 48—Child tax credit.
: This credit is for people who have a
: qualifying child as defined in the
: instructions for line 7c, column (4).
: 但是对于中国国籍的NR,line 7c 应该是空的。
: 还有第33页:
: Line 63—Additional child tax cred-
: it.
b*c
19 楼
果然是我错了。
去年的1000块还能要回来麽?
credit
【在 P****1 的大作中提到】
: 看仔细了
: “as defined in the instructions for line 7c, column (4).”
: 显然是说根据instruction Line7c column(4)部分的定义,而不是说你一定要勾上
: line7 column (4)
: Instruction Line 7c column (4)部分对Qualifying child for child tax credit
: 的定义如下:
: A qualifying child for purposes of the child tax credit is a qualifying
: child for purposes of the dependency exemption except that the child must
: meet the following requirements.
: The child was under age 17 at the end of 2012.
去年的1000块还能要回来麽?
credit
【在 P****1 的大作中提到】
: 看仔细了
: “as defined in the instructions for line 7c, column (4).”
: 显然是说根据instruction Line7c column(4)部分的定义,而不是说你一定要勾上
: line7 column (4)
: Instruction Line 7c column (4)部分对Qualifying child for child tax credit
: 的定义如下:
: A qualifying child for purposes of the child tax credit is a qualifying
: child for purposes of the dependency exemption except that the child must
: meet the following requirements.
: The child was under age 17 at the end of 2012.
s*g
23 楼
可是 p972上是这么写的:
A qualifying child for purposes of the child tax credit is a
child who:
1. Is your son, daughter, stepchild, foster child, brother,
sister, stepbrother, stepsister, or a descendant of any
of them (for example, your grandchild, niece, or
nephew),
2. Was under age 17 at the end of 2012,
3. Did not provide over half of his or her own support for
2012,
4. Lived with you for more than half of 2012 (see Excep-
tions to time lived with you below),
5. Is claimed as a dependent on your return, !!!!!!
6. Does not file a joint return for the year (or files it only
as a claim for refund), and
7. Was a U.S. citizen, a U.S. national, or a U.S. resident
alien. For more information, see Publication 519, U.S.
Tax Guide for Aliens. If the child was adopted, see
Adopted child below.
For each qualifying child, you must either check the box
on Form 1040 or Form 1040A, line 6c, column (4); or
Form 1040NR, line 7c, column (4). !!!!!
注意:
5. Is claimed as a dependent on your return
For each qualifying child, you must either check the box
on Form 1040NR, line 7c, column (4)
【在 b*******c 的大作中提到】
: 第10页确实这么说。
: 可是之后在说到具体如何填写Line 48的时候是这么说的:(在第28页)
: Line 48—Child tax credit.
: This credit is for people who have a
: qualifying child as defined in the
: instructions for line 7c, column (4).
: 但是对于中国国籍的NR,line 7c 应该是空的。
: 还有第33页:
: Line 63—Additional child tax cred-
: it.
A qualifying child for purposes of the child tax credit is a
child who:
1. Is your son, daughter, stepchild, foster child, brother,
sister, stepbrother, stepsister, or a descendant of any
of them (for example, your grandchild, niece, or
nephew),
2. Was under age 17 at the end of 2012,
3. Did not provide over half of his or her own support for
2012,
4. Lived with you for more than half of 2012 (see Excep-
tions to time lived with you below),
5. Is claimed as a dependent on your return, !!!!!!
6. Does not file a joint return for the year (or files it only
as a claim for refund), and
7. Was a U.S. citizen, a U.S. national, or a U.S. resident
alien. For more information, see Publication 519, U.S.
Tax Guide for Aliens. If the child was adopted, see
Adopted child below.
For each qualifying child, you must either check the box
on Form 1040 or Form 1040A, line 6c, column (4); or
Form 1040NR, line 7c, column (4). !!!!!
注意:
5. Is claimed as a dependent on your return
For each qualifying child, you must either check the box
on Form 1040NR, line 7c, column (4)
【在 b*******c 的大作中提到】
: 第10页确实这么说。
: 可是之后在说到具体如何填写Line 48的时候是这么说的:(在第28页)
: Line 48—Child tax credit.
: This credit is for people who have a
: qualifying child as defined in the
: instructions for line 7c, column (4).
: 但是对于中国国籍的NR,line 7c 应该是空的。
: 还有第33页:
: Line 63—Additional child tax cred-
: it.
P*1
25 楼
个人以为,claim dependent和claim exemption for dependent是两个概念。如我之前
所说,claim exemption是指对于3800/人的起征点,NR只能用自己一个人的。1040和
Pub519都明确说了NR除了加墨棒三之外不能claim an exemption for a spouse or a
dependent而不是说不能claim dependent。
你再看Pub 519 Ch5 Page 30
http://www.irs.gov/pub/irs-pdf/p519.pdf
在Child and dependent care credit部分,写的很清楚是“Generally, you must be
able to claim an exemption for your dependent.”,这个中国来的NR肯定不能拿。
而在同一页上,Child tax credit部分些的是“Is claimed as a dependent on your
return.”
还不确定的话,最好是打电话或者去IRS local office问问清楚吧。
【在 s*******g 的大作中提到】
: 可是 p972上是这么写的:
: A qualifying child for purposes of the child tax credit is a
: child who:
: 1. Is your son, daughter, stepchild, foster child, brother,
: sister, stepbrother, stepsister, or a descendant of any
: of them (for example, your grandchild, niece, or
: nephew),
: 2. Was under age 17 at the end of 2012,
: 3. Did not provide over half of his or her own support for
: 2012,
所说,claim exemption是指对于3800/人的起征点,NR只能用自己一个人的。1040和
Pub519都明确说了NR除了加墨棒三之外不能claim an exemption for a spouse or a
dependent而不是说不能claim dependent。
你再看Pub 519 Ch5 Page 30
http://www.irs.gov/pub/irs-pdf/p519.pdf
在Child and dependent care credit部分,写的很清楚是“Generally, you must be
able to claim an exemption for your dependent.”,这个中国来的NR肯定不能拿。
而在同一页上,Child tax credit部分些的是“Is claimed as a dependent on your
return.”
还不确定的话,最好是打电话或者去IRS local office问问清楚吧。
【在 s*******g 的大作中提到】
: 可是 p972上是这么写的:
: A qualifying child for purposes of the child tax credit is a
: child who:
: 1. Is your son, daughter, stepchild, foster child, brother,
: sister, stepbrother, stepsister, or a descendant of any
: of them (for example, your grandchild, niece, or
: nephew),
: 2. Was under age 17 at the end of 2012,
: 3. Did not provide over half of his or her own support for
: 2012,
相关阅读
发一个surface rt, pro, ipad 3, 4拆机图Dell xps 13 1080p版似乎有$100 off问一个老主板的问题Office 2013仅限一台电脑使用 不能授权其他PCTomato里面WirelessRate的含义为啥移动硬盘把里面盘拆出来接主板上看到的分区与在盒子里不同?Logitech G710+ Mechanical gaming keyboard如何?这个是不是电源挂了同志们,这个cpu 是怎么回事?不玩游戏,不PS,高配置电脑能干点啥?菜鸟想买台式机,求推荐~ HP/LENOVO/DELL~以及哪儿有deal现在500买个t420s值不值?dell 2410总是有嗡嗡的噪音? (转载)有人搞过powerline networking?能多个一起用么?大伙儿帮我看看这个机器怎么样win8笔记本能装linux吗?pogoplug E02 装debian重启失败,求助!T410, T420, T430 都有i5 CPU的,性能提高大吗请参谋提下低端便携的netbook,放在车里用freedompop上网lenovo机器 在win8 下有电源管理程序吗?