Re: 处级问题一问:添1040,要加1042-S的收入吗?# TAX - 交税与退税
c*o
1 楼
I'm afraid student is waived from filing 8833. As 8833 instructions says,
see 301.6114-1(c) for examples that are not required to file 8833. In
6114-1(c)(1)(iii) we can find:
http://www.intltaxlaw.com/inbound/reporting/regs2.htm
"(iii) That a treaty reduces or modifies the taxation of income derived
from dependent personal services, pensions, annuities, social security
and other public pensions, or income derived by artistes, athletes,
students, trainees or teachers;"
I never filed 8833 for th
see 301.6114-1(c) for examples that are not required to file 8833. In
6114-1(c)(1)(iii) we can find:
http://www.intltaxlaw.com/inbound/reporting/regs2.htm
"(iii) That a treaty reduces or modifies the taxation of income derived
from dependent personal services, pensions, annuities, social security
and other public pensions, or income derived by artistes, athletes,
students, trainees or teachers;"
I never filed 8833 for th