置顶有这么一段"2.1 both are NR for 2012: file as NR, must file as married separately and no dependent, even if the dependent is US-born child. (may claim child tax credit for US-born child.)".不太懂.Dependent 和tax credit是 两回事吗? no dependent但可以claim tax credit? How?谢谢了. 我是J1,不是都是两年就转resident了吗?
是 R for 第三年,但是今年是报第二年的税吧?明年你就报 resident 税了。 dependent 和 tax credit 没有关系。只是小孩算 dependent, 同时也给 tax credit. 按 NR 报不能有 dependent。置顶摘的这段我也不懂。不过要 claim child tax credit 必须填 1040.
【在 b****e 的大作中提到】 : 置顶有这么一段"2.1 both are NR for 2012: file as NR, must file as married : separately and no dependent, even if the dependent is US-born child. (may : claim child tax credit for US-born child.)".不太懂.Dependent 和tax credit是 : 两回事吗? no dependent但可以claim tax credit? How?谢谢了. : 我是J1,不是都是两年就转resident了吗?
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 b****e 的大作中提到】 : 置顶有这么一段"2.1 both are NR for 2012: file as NR, must file as married : separately and no dependent, even if the dependent is US-born child. (may : claim child tax credit for US-born child.)".不太懂.Dependent 和tax credit是 : 两回事吗? no dependent但可以claim tax credit? How?谢谢了. : 我是J1,不是都是两年就转resident了吗?
你把1040NR instruction Page28 Line 48的instruction和2012 Child Tax Credit Worksheet走一遍看看? http://www.irs.gov/pub/irs-pdf/i1040nr.pdf 怀疑你因为收入都免税,到worksheet第9步是个YES, STOP, You cannot take this credit because there is no tax to reduce.However, you may be able to take the additional child tax credit. 但对于additional child tax credit,你的情况就跟另一个帖子类似,按Schedule 8812走,发现earned income是0且没有三个以上的小孩,不能拿additional child tax credit。 http://www.mitbbs.com/article_t/TAX/31326937.html