博士后可否通过fellowship grant (20b)免税 - 未名空间MITBBS历史存档

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博士后可否通过fellowship grant (20b)免税

博士后可否通过fellowship grant (20b)免税# TAX - 交税与退税

r*y2009-02-06 08:02

1 楼

这里问一个可能性。
我现在是H1B薄厚，但去年拿的是一个国家机构给的fellowship. 尽管我在美国已经超
过五年，但是我仔细读了一下tax treaty, 发现article (20b)上面说no maximum time
limit Scholarship or fellowship granted by nonprofit organization. 那各位
高人分析一下，我这种情况能不能通过20b免税？
多谢了

s*y2009-02-06 08:02

2 楼

If you claimed tax treaty as student before,and converted from F-1 to H1
directly in US, then no.
Student & teacher/researcher benefits may not be claimed back-to-back
without re-establishing home country residency. It takes 365 days to re-
establish residency.
You need to be a Chinese resident on your first day of arrival in US as H1 holder in order to claim this benefit.

r*y2009-02-06 08:02

3 楼

多谢详细指点。

holder in order to claim this benefit.

【在 s****y 的大作中提到】

: If you claimed tax treaty as student before,and converted from F-1 to H1
: directly in US, then no.
: Student & teacher/researcher benefits may not be claimed back-to-back
: without re-establishing home country residency. It takes 365 days to re-
: establish residency.
: You need to be a Chinese resident on your first day of arrival in US as H1 holder in order to claim this benefit.