技术讨论贴[F1 income tax] (转载)# WaterWorld - 未名水世界
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【 以下文字转载自 TAX 讨论区 】
发信人: deadDeath (dd), 信区: TAX
标 题: 技术讨论贴[F1 income tax]
发信站: BBS 未名空间站 (Tue Oct 25 12:14:31 2011, 美东)
ARTICLE 20
(Students and Trainees)
A student, business apprentice or trainee who is, or was immediately before
visiting a Contracting State, a
resident of the other Contracting State and who is present in the first-
mentioned Contracting State solely for the
purpose of his education, training or obtaining special technical experience
shall be exempt from tax in that
Contracting State with respect to:
(a) payments received from abroad for the purpose of his maintenance,
education, study, research
or training;
(b) grants or awards from a government, scientific, educational or other tax
-exempt organization;
and
(c) income from personal services performed in that Contracting State in an
amount not in excess
of 5,000 United States dollars or its equivalent in Chinese yuan for any
taxable year.
The benefits provided under this Article shall extend only for such period
of time as is reasonably
necessary to complete the education or training.
毫无疑问,我们F1都符合正文，我们再来看b. 大多数人的钱都是从federal research
grants来的，少数从公司拿钱的和做TA的我们后说。老板的funding往往都会被写成
award，但至少也是grants from a government.
再说TA,很多学校都会写成teaching award (teaching fellowship).这样一来也就符合
了awards from a educational organization
有人会说1042S. 1042S只是一个学校方面对withheld的证明。退税是报税人和IRS的关
系，我们依国与国之间的treaty报税，与学校无关。既，1042S不是必需的。例如，你
忘了去学校办公室签treaty,你就不会有1042S,但是一样可以毫无问题的报20c。依此逻
辑，有没有1042S,与你如何申报没有必然关系。我的理解：1042S只是学校出的一纸证
明，没有这个证明，其他合法证明应该一样有效。
综上，20b是大多数F1的合法权益。我就不明白了为啥大家都像做贼一样，还有那些自
己白交税的，都对报20b的同胞要么斥责要么幸灾乐祸。
这次美国没钱了，所以大规模查税，大多数人都被审。被吓怕了的就老老实实交了。
IRS追税不代表他一定合法，因为IRS既没有最终仲裁权又没有司法权。为啥没人弄个集
体case和IRS单挑呢？
懂税法的人来批吧，没有实质性理由的幸灾乐祸人士请远离。
发信人: deadDeath (dd), 信区: TAX
标 题: 技术讨论贴[F1 income tax]
发信站: BBS 未名空间站 (Tue Oct 25 12:14:31 2011, 美东)
ARTICLE 20
(Students and Trainees)
A student, business apprentice or trainee who is, or was immediately before
visiting a Contracting State, a
resident of the other Contracting State and who is present in the first-
mentioned Contracting State solely for the
purpose of his education, training or obtaining special technical experience
shall be exempt from tax in that
Contracting State with respect to:
(a) payments received from abroad for the purpose of his maintenance,
education, study, research
or training;
(b) grants or awards from a government, scientific, educational or other tax
-exempt organization;
and
(c) income from personal services performed in that Contracting State in an
amount not in excess
of 5,000 United States dollars or its equivalent in Chinese yuan for any
taxable year.
The benefits provided under this Article shall extend only for such period
of time as is reasonably
necessary to complete the education or training.
毫无疑问,我们F1都符合正文，我们再来看b. 大多数人的钱都是从federal research
grants来的，少数从公司拿钱的和做TA的我们后说。老板的funding往往都会被写成
award，但至少也是grants from a government.
再说TA,很多学校都会写成teaching award (teaching fellowship).这样一来也就符合
了awards from a educational organization
有人会说1042S. 1042S只是一个学校方面对withheld的证明。退税是报税人和IRS的关
系，我们依国与国之间的treaty报税，与学校无关。既，1042S不是必需的。例如，你
忘了去学校办公室签treaty,你就不会有1042S,但是一样可以毫无问题的报20c。依此逻
辑，有没有1042S,与你如何申报没有必然关系。我的理解：1042S只是学校出的一纸证
明，没有这个证明，其他合法证明应该一样有效。
综上，20b是大多数F1的合法权益。我就不明白了为啥大家都像做贼一样，还有那些自
己白交税的，都对报20b的同胞要么斥责要么幸灾乐祸。
这次美国没钱了，所以大规模查税，大多数人都被审。被吓怕了的就老老实实交了。
IRS追税不代表他一定合法，因为IRS既没有最终仲裁权又没有司法权。为啥没人弄个集
体case和IRS单挑呢？
懂税法的人来批吧，没有实质性理由的幸灾乐祸人士请远离。