先说下我的情况:resident alien, H1B,已婚,老婆在国内,去年来这呆了2月,在国 内有收入。 我可以选择 Married jointly 或者 separately. 听朋友说还可以用 Single,因为 Single 税率比 Married separately 要划算,而 Deduction 和 Married separately 一样,所以总的交税会更划算。 但经过一天的研究,Married jointly 更划算。首先,税率低,Deduction 多就不用说 了。关键的是能不能这么做?国内的收入要不要上税?如果考虑这些,是否还是划算? 我的结论是:能这么做,国内收入要上税,但还是通常都划算(因为有 Foreign Earned Income Exclusion) 希望我的研究能帮助大家省税。如果有啥错误也请各位大拿尽早指出。 p519 http://www.irs.gov/pub/irs-pdf/p519.pdf 上说 If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U.S. resident. If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. Neither you nor your spouse can claim under any tax treaty not to be a U.S. resident. You are both taxed on world-wide income. You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years. 这说明我可以 Married jointly,但同时 taxed on world-wide income。 这里 http://www.irs.gov/businesses/small/international/article/0,,id=97130,00 .html) 提到, If you are a U.S. citizen or a resident alien of the United States and you live abroad, you are taxed on your worldwide income. However, you may qualify to exclude from income up to an amount of your foreign earnings that is now adjusted for inflation ($91,400 for 2009, $91,500 for 2010, $92,900 for 2011, $95,100 for 2012). In addition, you can exclude or deduct certain foreign housing amounts. 大意就是说中国的收入 $92k 以内不用交美国税。但没说这里没有提到我老婆这种 " resident alien for tax purposes" 的情况,但在 i2555 http://www.irs.gov/pub/irs-pdf/i2555.pdf 里提到: Note. A nonresident alien who, with a U.S. citizen or U.S. resident alien spouse, chooses to be taxed as a resident of the United States can qualify under this test the time requirements are met. See Pub. 54 for details on how to make this choice. 这里就明说了是可以的。里面提到了 test,那么神马呢?主要有两个,满足其一即可 Bona Fide Resident test http://www.irs.gov/businesses/small/international/article/0,,id=96960,00 .html),大意是你去年一年都呆在一个国家,但可以偶尔出国旅游,但都是临时的。 Physical Presence Test http://www.irs.gov/businesses/small/international/article/0,,id=96968,00 .html), 大意是连续12个月,只有 35 天在美国。其它时间都在外国,但不一定要是一个国 家。 这个我老婆应该都满足。Bona Fide 我担心的是她用 H4 过来的,虽然都买了回国的机 票,但可能 IRS 会认为她不想回去。但第二个定然满足,因为她来的两月是分开的, 我能找到连续12个月她只来了 35 天。 另外中美有个协议,如果美国要收中国收入的税,那么只要收税后的,详见 http://www.irs.gov/pub/irs-trty/china.pdf In the People's Republic of China, double taxation shall be eliminated as follows: (a) Where a resident of China derives income from the United States, the amount of the United States income tax payable in respect of that income in accordance with the provisions of this Agreement shall be allowed as a credit against the Chinese tax imposed on that resident. The amount of credit, however, shall not exceed the amount of the Chinese tax computed with respect to that income in accordance with the taxation laws and regulations of China. 这样的话,我估计少有人会在国内税后 > 90k 了。如果真是这样也不在乎那点税钱了。 剩下的问题就是我老婆没有 ITIN,因为之前没做准备。那还能这么做吗? 这个我没找到官方解答,但各大 QA 网站都有答案:就是把 W7 和税表一起 File。一 边申请 ITIN,一边报税。比如这里 http://www.askmehelpdesk.com/taxes/non-resident-h4-itin-number- jointly-filing-taxes-spouse-57577.html
【在 m***y 的大作中提到】 : 先说下我的情况:resident alien, H1B,已婚,老婆在国内,去年来这呆了2月,在国 : 内有收入。 : 我可以选择 Married jointly 或者 separately. 听朋友说还可以用 Single,因为 : Single 税率比 Married separately 要划算,而 Deduction 和 Married separately : 一样,所以总的交税会更划算。 : 但经过一天的研究,Married jointly 更划算。首先,税率低,Deduction 多就不用说 : 了。关键的是能不能这么做?国内的收入要不要上税?如果考虑这些,是否还是划算? : 我的结论是:能这么做,国内收入要上税,但还是通常都划算(因为有 Foreign Earned : Income Exclusion) : 希望我的研究能帮助大家省税。如果有啥错误也请各位大拿尽早指出。
m*1
11 楼
好棒!!
t*u
12 楼
11
【在 J*y 的大作中提到】 : 2011 or 2010?
G*a
13 楼
the last day of 2011,你是resident, 你太太是nonresident,她可以choose to be treated as resident. 具体做法: Attach a statement, signed by both of you, to your joint return for the first tax year for which the choice applies,containing the following information: (1)A declaration that your wife was a nonresident alien and you were a resident alien on the last day of 2011, and that your wife chooses to be treated as U.S. residents for the entire tax year (2)The name, address, and identification number of each spouse. to qualify for 92900 exclusion, your wife must have stayed out of US for 330 days during any continues 365 days period. 你太太不能用bona fide test,这个只能是美国公民才能用,resident alien 只能用 330 days physical presence test
separately Earned
【在 m***y 的大作中提到】 : 先说下我的情况:resident alien, H1B,已婚,老婆在国内,去年来这呆了2月,在国 : 内有收入。 : 我可以选择 Married jointly 或者 separately. 听朋友说还可以用 Single,因为 : Single 税率比 Married separately 要划算,而 Deduction 和 Married separately : 一样,所以总的交税会更划算。 : 但经过一天的研究,Married jointly 更划算。首先,税率低,Deduction 多就不用说 : 了。关键的是能不能这么做?国内的收入要不要上税?如果考虑这些,是否还是划算? : 我的结论是:能这么做,国内收入要上税,但还是通常都划算(因为有 Foreign Earned : Income Exclusion) : 希望我的研究能帮助大家省税。如果有啥错误也请各位大拿尽早指出。