真是太感谢了,写这么长。 研究老半天还是不知道具体怎么计算那些数字,我的收入很简单,就工资,别的什么花 费也不管了。 但是instruction给出的例子看得头大 这个例子里,死活看不出来$20000,$900怎么来的,280000要是用scheduleA里3a算, 应该得20000啊,糊涂死了 Form 1116. Example. You are single, file Form 1040, and have an adjusted gross income of $280,000. Your itemized deductions subject to the overall reduction (line 3 of the worksheet) total $20,000. $8,000 of these deductions are definitely related to the income on Form 1116, line 1a. The other $12,000 ($20,000 − $8,000) is for real estate taxes, which are not definitely related. The amount of the overall reduction on line 9 of the worksheet is $900. To figure the amount of the real estate taxes to include in the total for line 3a of Form 1116, divide the amount on line 9 of the worksheet ($900) by the amount on line 3 of the worksheet ($20,000 ). This is your reduction percentage (4.5%). You must reduce your $12,000 deduction by $540 (4.5% × $12,000). The reduced deduction of $11,460 ($ 12,000 − $540) is the amount to enter on line 3a of Form 1116. Make a similar computation to figure the amount of definitely related itemized deductio
这个例子我觉得可以直接忽略。看上下文发现这是一个比较特殊的情况,是针对富人的 (single,收入$280,000)。这时他的1040 schedule A 第29行itemized deduction需要 进行调整(富人的deductible额度需要减少),调整依据是例子里面提到的“worksheet ”,指的是1040 schedule A line 29 的Itemized Deductions Worksheet—Line 29。 你这里要填的是 line 2, 3, 4。 2要填和米国外收入直接相关的开销,譬如州税;3是地产税+车注册税之类(itemized ) 或者standard;4是利息主要是房贷利息,三个都要按国外收入/总收入的比例折算。5 似乎是国外的股票损失?没有研究 其中2主要指州税,1116的说明里面不是很清楚,需要结合P514(page 16)关于州税的说 明来填,那里的例子稍微亲民一些针对的是一般收入人群。另外我觉得居民和非居民在 这里处理是不一样的。当然你要是去年待够183天那就是按居民纳税了。
overall The
【在 C*****4 的大作中提到】 : 真是太感谢了,写这么长。 : 研究老半天还是不知道具体怎么计算那些数字,我的收入很简单,就工资,别的什么花 : 费也不管了。 : 但是instruction给出的例子看得头大 : 这个例子里,死活看不出来$20000,$900怎么来的,280000要是用scheduleA里3a算, : 应该得20000啊,糊涂死了 : Form 1116. Example. You are single, file Form 1040, and have an adjusted : gross income of $280,000. Your itemized deductions subject to the overall : reduction (line 3 of the worksheet) total $20,000. $8,000 of these : deductions are definitely related to the income on Form 1116, line 1a. The
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又看了一下1116的instruction,line 1a的:“you must include income even if it is not taxable by that foreign country.”这说明计税要把所有扣社保,公积金前 的收入全算上。不过我没有深入研究那些社保可以用什么样的形式要回来。看了一下 schedule A似乎也没有能套上的。