考古发现一个讨论的很长的帖子,关于F1期间转为绿卡后是否还能继续享受treaty,但 是最后也没有结论。http://www.mitbbs.com/article_t1/TAX/31343603_0_1.html 我个人的观点,F1学生转为绿卡后,如果还是full-time student,并且没有从事其他 工作,是可以享受treaty的deduction。理由如下: 1. 在Tax purpose意义上,Alien只分为Non-resident和resident。在IRS官网 residency introduction上有介绍:https://www.irs.gov/Individuals/ International-Taxpayers/Introduction-to-Residency-Under-U.S.-Tax-Law Although the immigration laws of the United States refer to aliens as immigrants, nonimmigrants, and undocumented (illegal) aliens, the tax laws of the United States refer only to RESIDENT and NONRESIDENT ALIENS. Although the tax residency rules are based on the immigration laws concerning immigrants and nonimmigrants, the rules define residency for tax purposes in a way that is very different from the immigration laws. If you are an alien (not a U.S. citizen), you are considered a nonresident alien, unless you meet one of two tests for the calendar year (January 1 – December 31) 也就是说,不管你是居住满5年的非移民,还是已经拿到绿卡没有转换国籍的移民,在 tax laws下是没有区别的,除非有特殊说明。 2. 在满足resident test的两个条件下,或是override test选择treated as resident alien的非US citizen,要按照resident alien来报税。所以要找resident alien的条 款。Pub. 519给出了所有的Alien报税指导,其第47页介绍了Resident alien的报税要 求。https://www.irs.gov/pub/irs-prior/p519--2015.pdf 其中特殊说明了 However,if you entered the United States as a nonresident alien, but you are now a resident alien for U.S. tax purposes, the treaty exemption will continue to apply if the tax treaty's saving clause (explained later) provides an exception for it and you otherwise meet the requirements for the treaty exemption (including any time limit, explained later) 同时又解释了中国的Resident alien,包括lawful permanent resident都是适用于 treaty的。 Some exceptions to the saving clause apply to all resident aliens (for example, under the U.S.-People's Republic of China treaty); others apply only to resident aliens who are not lawful permanent residents of the United States (green card holders). 3. 既然适用treaty,我们要找treaty中的条款。https://www.irs.gov/pub/irs-trty/ china.pdf 条款1介绍适用treaty的人,只要是两国的resident,都适用条款,并没有区分LPR和RA ,即没有否定Pub. 519。 ARTICLE 1 (Persons Covered) This Agreement shall apply to persons who are residents of one or both of the Contracting States. 条款20介绍了students and Trainees所适用的条款及前提条件。 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. 这里包含了两部分信息,我在这里简化为中国来美国的学生来解释。第一,在来美国之 前,是中国的resident;第二,目前在美国,目的仅为education, training or obtaining special technical experience。 在这种情况下,以F1进入美国的学生,期间没有从事其他职业并一直保持学生状态,是 符合免税适用的。有争议认为,在申请绿卡后,已不再是solely for education,所以 不适用条款。我个人认为这种说法不成立,因为是否申请绿卡,是Immigration purpose,而有关税法的条款,是关于Tax purpose的。选择成为LPR,并不意味着在Tax purpose上不是solely for education。也就是说,获得绿卡以后,如果仅有作为学生 的收入,是符合treaty;如果选择校外与学习无关的兼职打工,那就不是solely for education,将不再适用条款。 尤其是Article 20最后还补充了一句,条款仅适用于完成学习所需要的时间。 The benefits provided under this Article shall extend only for such period of time as is reasonably necessary to complete the education or training. 这就进一步说明,即使持有绿卡后,上学期间内,such period of time,是符合条款 要求的。 综上,我认为从中国来的F1学生,在学习期间获得绿卡以后,如果没有在校外做与学习 无关的兼职,应该可以继续claim treaty。 以下举一个具体例子来说明: A作为中国学生持有F1签证到美国读PhD, I20有效期为5年。 第一年,A全年都是学生,收入来自学校研究,报税时应该为Non-resident alien,适 用treaty。 第二年,A与B结婚,B为F1超过5年,处于OPT期间的resident alien。报税时选择联合 报税,A被treated as resident alien, 双方适用treaty。 第三年,A与B共同获得绿卡,B的OPT立即失效,以绿卡身份获得的工作收入部分不再适 用treaty,而A继续上学,仅有学校收入,应继续适用treaty,不用区分绿卡前后。 第四年,A研究进展顺利,老板允许其外出实习,该年A获得的收入中既包含学校收入, 又包含实习收入,不再是solely for education,不再适用treaty。从该年开始,A以 后也不能再claim treaty。 以上为我的分析,不知道大家觉得是否有什么漏洞。
第一条为什么没有过关?我就是引用IRS自己网站上的介绍。 Although the immigration laws of the United States refer to aliens as immigrants, nonimmigrants, and undocumented (illegal) aliens, the tax laws of the United States refer only to RESIDENT and NONRESIDENT ALIENS. 链接也在这:https://www.irs.gov/Individuals/International-Taxpayers/ Introduction-to-Residency-Under-U.S.-Tax-Law 绿卡当然不需要满足SPT,因为满足green card test,所以是Resident alien。
我能找到的反驳我自己观点的内容在于持有绿卡是否还能被认定student,链接如下: https://www.irs.gov/Individuals/International-Taxpayers/Exempt-Individual- Who-is-a-Student When a Student is Not Exempt You will not be an exempt individual as a student if you have been exempt as a teacher, trainee, student, Exchange Visitor, or Cultural Exchange Visitor on an "F, " "J, " "M, " or "Q " visa for any part of more than 5 calendar years, unless you establish to the satisfaction of the IRS that you do not intend to reside permanently in the United States, and you have substantially complied with the requirements of your nonimmigrant status. 在这种情况下,持有绿卡的同时放弃了F签证,应该是不能再被认定为student,也就是 不符合treaty条款。但是,这应该是一种通用情况。Pub. 519里面特意提到了例外,就 是对于中国all resident alien都可以适用treaty。那么F1转为绿卡的人应该符合 Article 20,即入境时为中国resident,当前purpose仅为education,可以适用5000的 treaty。
【在 a********n 的大作中提到】 : 第一条为什么没有过关?我就是引用IRS自己网站上的介绍。 : Although the immigration laws of the United States refer to aliens as : immigrants, nonimmigrants, and undocumented (illegal) aliens, the tax laws : of the United States refer only to RESIDENT and NONRESIDENT ALIENS. : 链接也在这:https://www.irs.gov/Individuals/International-Taxpayers/ : Introduction-to-Residency-Under-U.S.-Tax-Law : 绿卡当然不需要满足SPT,因为满足green card test,所以是Resident alien。