kao,谢女要被得肺痨成为林黛玉了# paladin - 谈古论金，黄梁一梦
g*y
1 楼
看了精华区，有2疑问
是说8833 form line3， line4不填么？
再一问，看精华区说，作为RA，我申请treaty了，应该把所有东西寄到1040NR寄的地址，而不是1040寄的地址。
因为精华区很老了，所以我想问问这种说法对么？
我现在是resident alien for tax purpose，填的 1040表， 却得寄到1040NR的地址，right？
tank (T-90), 信区: TAX
标 题: how to fill 8833 with 1040 - an example
发信站: The unknown SPACE (Fri Mar 29 10:05:36 2002), 转信
I constantly receive mails from taxpayers regarding the
tax treaty claim for resident aliens. When I asked the IRS
questions, they also mailed me an example of 1040 and 8833
for the sixth year student.
--------------------------------------------------------
The case in the example is a sixth year student receive
$10000 from RA/TA and $6000 from scholarship.
Form 1040:
line 7: fill in your income in W2 form, 16000 in this case;
line 21: fill in -11000. Write "see attached form 8833"
above the dotted line.
Form 8833:
Line 1 a: P.R.China;
b: 20(b), 20(c), paragraph 2 of 04-30-1984 protocol
Line 2: IRC61; 871(b)
Line 3: N/A
line 4: N/A
Line 5: (This is a bit long)
Taxpayer is a citizen of the People's Republic of China.
He entered the USA on 08-15-1995 on an F-1 visa(student),
and has remained in F-1 status continuously since then.
Under the residency rules of IRC 7701(b) the taxpayer
passed the substantial presence test in 2000 and his
residency starting date was Jan. 1, 2000. This means
that for 2000, the taxpayer is a resident alien and is
filling fomr 1040 for 2000 as a resident alien.
Ariticle 20(c) of the USA-China income tax treaty allows
an annual $5000 exclusion of student wages from gross
income. The article contains no time limit, and a Chinese
student who qualifies for it may use the article for
as long as he is a bona fide student in valid F-1 status,
including during that period in which he is engaged in
practical training in valid F-1 status. Paragraph(2) of
the 04-30-1984 protocol of the USA-China income tax
treaty contains the "saving clause" of the treaty,
which normally acts to nullify the tax teaty's benefits
once a resident of China has become a resident of the USA.
However, paragraph(2) of the Protocol also specifies
exceptions to the saving clause, among which is article
20 on student and trainees. This means that, even though
the taxpayer has become a resident alien under the
substantial presence test of IRC 7701(b), he may still
claim the benefit of ariticle 20 of the USA-China income
tax treaty. The taxpayer has elected to do this, and is
claiming an exclusion from gross income for 2000 of
$5000 in student wages as allowed by article 20(c) of
the USA-China income tax treaty, and is claiming
and exclusion from gross income of $6000 for his income
from a scholarship as allowed by article 20(b) of the
USA-China tax treaty.
是说8833 form line3， line4不填么？
再一问，看精华区说，作为RA，我申请treaty了，应该把所有东西寄到1040NR寄的地址，而不是1040寄的地址。
因为精华区很老了，所以我想问问这种说法对么？
我现在是resident alien for tax purpose，填的 1040表， 却得寄到1040NR的地址，right？
tank (T-90), 信区: TAX
标 题: how to fill 8833 with 1040 - an example
发信站: The unknown SPACE (Fri Mar 29 10:05:36 2002), 转信
I constantly receive mails from taxpayers regarding the
tax treaty claim for resident aliens. When I asked the IRS
questions, they also mailed me an example of 1040 and 8833
for the sixth year student.
--------------------------------------------------------
The case in the example is a sixth year student receive
$10000 from RA/TA and $6000 from scholarship.
Form 1040:
line 7: fill in your income in W2 form, 16000 in this case;
line 21: fill in -11000. Write "see attached form 8833"
above the dotted line.
Form 8833:
Line 1 a: P.R.China;
b: 20(b), 20(c), paragraph 2 of 04-30-1984 protocol
Line 2: IRC61; 871(b)
Line 3: N/A
line 4: N/A
Line 5: (This is a bit long)
Taxpayer is a citizen of the People's Republic of China.
He entered the USA on 08-15-1995 on an F-1 visa(student),
and has remained in F-1 status continuously since then.
Under the residency rules of IRC 7701(b) the taxpayer
passed the substantial presence test in 2000 and his
residency starting date was Jan. 1, 2000. This means
that for 2000, the taxpayer is a resident alien and is
filling fomr 1040 for 2000 as a resident alien.
Ariticle 20(c) of the USA-China income tax treaty allows
an annual $5000 exclusion of student wages from gross
income. The article contains no time limit, and a Chinese
student who qualifies for it may use the article for
as long as he is a bona fide student in valid F-1 status,
including during that period in which he is engaged in
practical training in valid F-1 status. Paragraph(2) of
the 04-30-1984 protocol of the USA-China income tax
treaty contains the "saving clause" of the treaty,
which normally acts to nullify the tax teaty's benefits
once a resident of China has become a resident of the USA.
However, paragraph(2) of the Protocol also specifies
exceptions to the saving clause, among which is article
20 on student and trainees. This means that, even though
the taxpayer has become a resident alien under the
substantial presence test of IRC 7701(b), he may still
claim the benefit of ariticle 20 of the USA-China income
tax treaty. The taxpayer has elected to do this, and is
claiming an exclusion from gross income for 2000 of
$5000 in student wages as allowed by article 20(c) of
the USA-China income tax treaty, and is claiming
and exclusion from gross income of $6000 for his income
from a scholarship as allowed by article 20(b) of the
USA-China tax treaty.
