刚看了学校提供的报税软件glacier, 当然这只适用于 non-resident alien, 但是当
你填入你来美日期,这个软件会自己算出你的status, 即06年来美, 11年的时候就算
resident alien了,即使你是06年下半年来的。这个时候,就要跟美国公民一样填1040
的表。对于那些申请了5000免税的人, glacier给了一个instruction, 贴出来方便大
家参考,看来不用file 8833了,只用1040NR form的第5页就好, 我想这是reliable的
信息。
If you are a Resident Alien For Tax Purposes AND Eligible to Claim a Tax
Treaty Exemption:
• File Form 1040 (NOT Form 1040EZ);
• On the top of all pages, write “Resident Alien With Tax Treaty
Exemption”;
• Include all income (including tax treaty exempt income) on the
appropriate lines;
• On the “Other Income” line of Form 1040, enter the total of the
tax treaty exempt amount
as a negative number so that it will be subtracted;
• On the dotted line beside Other Income, write “Exempt Income, U.S.-
{country} tax treaty,
Article {article number}”; 即 U.S.- P.R. China tax treaty article 20(c)
• Also get Page 5 of Form 1040NR and on question L, complete the
information about your
tax treaty claim;
• Assemble your tax return with Form 1040, Forms W-2 and/or 1042-S, if
received, and
Page 5, along with any other required attachments; and
• Mail your tax return to:
Internal Revenue Service Center
Austin, TX 73301-0215 USA
Regardless of where you live!