总结1040NR - 未名空间MITBBS历史存档

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总结1040NR

总结1040NR# TAX - 交税与退税

h*o2099-04-14 07:04

1 楼

以下是我填1040NR的步骤,仅供参考,我不负责任因为我不是lawyer.
1. 决定你的收入是 US source or non US source. ( see the chart at the end)
简单的说你在中国的收入不是US source, 不打税
你在美国的收入是 US source, 可能要打税
2. if us source, is it effectively connected with a trade or
bussiness in the US or not?
你的 w-2(RA/TA), 1042s (fellowship, 5k treaty part, tuition fellowship part)
intersts, divident from money market, stock gains are all effectively
connected with a trade or bussiness in the US and are taxable.
exemption:
according to pub 519, chapter 3 E

b*d2099-04-14 07:04

2 楼

The schools are not tax authority. Only IRS's publications and advices
are tax authority. If you read Publication 520: Scholarships and
Fellowships, you will find that at least TA (tuition+wage) is indeed
a kind of scholarship. There's an example explaining this though not
for this purpose. Even Pub 520 is for US students. But you can exempt
scholarships and fellowships based on treaty ---- I am not saying you
can exempt them without treaty.
//grin

【在 h**o 的大作中提到】

: 以下是我填1040NR的步骤,仅供参考,我不负责任因为我不是lawyer.
: 1. 决定你的收入是 US source or non US source. ( see the chart at the end)
: 简单的说你在中国的收入不是US source, 不打税
: 你在美国的收入是 US source, 可能要打税
: 2. if us source, is it effectively connected with a trade or
: bussiness in the US or not?
: 你的 w-2(RA/TA), 1042s (fellowship, 5k treaty part, tuition fellowship part)
: intersts, divident from money market, stock gains are all effectively
: connected with a trade or bussiness in the US and are taxable.
: exemption: