急问：换州申请CPA Licence国内的成绩单要重新认证一次吗？考CPA的时候在另外一个州认证的！# Accounting - 会计审计
b*n
1 楼
我的情况应该算典型吧，07年夏天来美，12年夏天开始opt工作。
07，08，09，10，11我是non resident alien，全奖，一分钱税都没有交，直接exempt
了，拿的是1042-s，上面taxable income都是0。按理说到12年夏天才在美国待满5年，
不过按照substantial presence test，12年我已经算是resident alien了。
12年下半年工作，payroll都是直接扣税的，但是12年上半年学校的奖学金也是一分税
都没扣的（1042-s上面taxable income是0）。12年的奖学金我到底要不要交税呀？该
不会我要补好几千块钱吧55555
我觉得我可能搞混了两件事，就是我奖学金不用交税是依据treaty article 20(b) （
如下），所以跟我是不是non resident alient并没有关系，所以即便2012年我是
resident alien，奖学金不交税也是没有问题的。这样子理解对吗？
走过路过，帮我看看吧。。。。。
ARTICLE 20 (Students and Trainees)
A student, business apprentice or trainee who is, or was immediately before
visiting a Contracting State, a
resident of the other Contracting State and who is present in the first-
mentioned Contracting State solely for
the purpose of his education, training or obtaining special technical
experience shall be exempt from
tax in that Contracting State with respect to:
(a) payments received from abroad for the purpose of his maintenance,
education, study, research or training;
(b) grants or awards from a government, scientific, educational or other tax
-exempt organization; and
(c) income from personal services performed in that Contracting State in an
amount not in excess of 5,000
United States dollars or its equivalent in Chinese yuan for any taxable year.
The benefits provided under this Article shall extend only for such period
of time as is reasonably necessary to
complete the education or training.
07，08，09，10，11我是non resident alien，全奖，一分钱税都没有交，直接exempt
了，拿的是1042-s，上面taxable income都是0。按理说到12年夏天才在美国待满5年，
不过按照substantial presence test，12年我已经算是resident alien了。
12年下半年工作，payroll都是直接扣税的，但是12年上半年学校的奖学金也是一分税
都没扣的（1042-s上面taxable income是0）。12年的奖学金我到底要不要交税呀？该
不会我要补好几千块钱吧55555
我觉得我可能搞混了两件事，就是我奖学金不用交税是依据treaty article 20(b) （
如下），所以跟我是不是non resident alient并没有关系，所以即便2012年我是
resident alien，奖学金不交税也是没有问题的。这样子理解对吗？
走过路过，帮我看看吧。。。。。
ARTICLE 20 (Students and Trainees)
A student, business apprentice or trainee who is, or was immediately before
visiting a Contracting State, a
resident of the other Contracting State and who is present in the first-
mentioned Contracting State solely for
the purpose of his education, training or obtaining special technical
experience shall be exempt from
tax in that Contracting State with respect to:
(a) payments received from abroad for the purpose of his maintenance,
education, study, research or training;
(b) grants or awards from a government, scientific, educational or other tax
-exempt organization; and
(c) income from personal services performed in that Contracting State in an
amount not in excess of 5,000
United States dollars or its equivalent in Chinese yuan for any taxable year.
The benefits provided under this Article shall extend only for such period
of time as is reasonably necessary to
complete the education or training.
