因为17条上说的是resident of the contracting state 绿卡或者公民在美国长期居住的,不属于中国的resident,而是美国的resident,按美国税法交税。 huashan2018 发表于 2021-05-10 16:37
Artical 18 2.b 和 https://www.irs.gov/pub/irs-pdf/p901.pdf p.28 china section都明确写了必须既是美国公民又是当前居民,在中国的退休金才是可税的。 Pensions paid by the People's Republic of China for services performed for China are exempt from U.S. income tax unless the recipient is both a citizen and a resident of the United States.
Artical 18 2.b 和 https://www.irs.gov/pub/irs-pdf/p901.pdf p.28 china section都明确写了必须既是美国公民又是当前居民,在中国的退休金才是可税的。 Pensions paid by the People's Republic of China for services performed for China are exempt from U.S. income tax unless the recipient is both a citizen and a resident of the United States. feimi 发表于 2021-05-10 16:48
正常讨论不知道你的火气为什么这么大。 17条一开头就说 Subject to the provisions of paragraph 2 of Article 18, 必须要参照18条。 再说你给的中文链接里也说 “绿卡人士的养老金和劳退金仅由支付国(中国)课征,不必强制向美国国税局申报。” feimi 发表于 2021-05-10 17:09
没火气,也是正常讨论。说话的方式不对,见谅。 阅读法律条文有几点必须搞清楚,who what when where who :17条说的是resident of the contracting state what : exempted from tax when: N/A. 默认是during the tax year where: in the united states 那你看居住在美国的绿卡父母是不是符合who,不符合就不exempt
没火气,也是正常讨论。说话的方式不对,见谅。 阅读法律条文有几点必须搞清楚,who what when where who :17条说的是resident of the contracting state what : exempted from tax when: N/A. 默认是during the tax year where: in the united states 那你看居住在美国的绿卡父母是不是符合who,不符合就不exempt
huashan2018 发表于 2021-05-10 17:41
希望绿卡父母报税能有正确的信息,最后再回一贴吧 tax treaty里的residence和别的不大一样,必须参照Tax Treaty Article 4。中美双方针对Article 4 part 2的具体协商结果体现在IRS U.S. Tax Treaties(Publication 901,Cat. No. 46849F)。里面针对退休金,一般收入,访学或者学生身份等treaty类别都有具体的实施细节。具体到退休金,IRS给出的是对于中国公民,无论在美的居住情况,针对中国养老金都是无需缴税的。 具体参见 P.28 China Section (https://www.irs.gov/pub/irs-pdf/p901.pdf) "Pensions paid by the People's Republic of China for services performed for China are exempt from U.S. income tax unless the recipient is both a citizen and a resident of the United States."
错,要交。别误导
为什么要交?Artical 17 &18明确写了退休金 be taxable only in that Contracting State https://www.irs.gov/pub/irs-trty/china.pdf
我家退休金不高, 就填了, 不用证明, 数目低不用交税
请问退休金应该填在哪一项呢,用TURBOX 填FOREIN INCOME 哪里没有PENSION 这个选择
因为17条上说的是resident of the contracting state 绿卡或者公民在美国长期居住的,不属于中国的resident,而是美国的resident,按美国税法交税。
Artical 18 2.b 和 https://www.irs.gov/pub/irs-pdf/p901.pdf p.28 china section都明确写了必须既是美国公民又是当前居民,在中国的退休金才是可税的。 Pensions paid by the People's Republic of China for services performed for China are exempt from U.S. income tax unless the recipient is both a citizen and a resident of the United States.
已经说了17了你又扯18出来。英文的看不懂的话,我推荐一个中文的给你看。 http://www.chinaqw.com/hqhr/2017/03-21/132586.shtml
正常讨论不知道你的火气为什么这么大。 17条一开头就说 Subject to the provisions of paragraph 2 of Article 18, 必须要参照18条。 再说你给的中文链接里也说 “绿卡人士的养老金和劳退金仅由支付国(中国)课征,不必强制向美国国税局申报。”
没火气,也是正常讨论。说话的方式不对,见谅。
阅读法律条文有几点必须搞清楚,who what when where who :17条说的是resident of the contracting state what : exempted from tax when: N/A. 默认是during the tax year where: in the united states 那你看居住在美国的绿卡父母是不是符合who,不符合就不exempt
希望绿卡父母报税能有正确的信息,最后再回一贴吧
tax treaty里的residence和别的不大一样,必须参照Tax Treaty Article 4。中美双方针对Article 4 part 2的具体协商结果体现在IRS U.S. Tax Treaties(Publication 901,Cat. No. 46849F)。里面针对退休金,一般收入,访学或者学生身份等treaty类别都有具体的实施细节。具体到退休金,IRS给出的是对于中国公民,无论在美的居住情况,针对中国养老金都是无需缴税的。 具体参见 P.28 China Section (https://www.irs.gov/pub/irs-pdf/p901.pdf)
"Pensions paid by the People's Republic of China for services performed for China are exempt from U.S. income tax unless the recipient is both a citizen and a resident of the United States."
据说父母是退休金的话,用1040 line 8和1040 schedule 1 line 8。如果退休金可以不报税的话,非要报有什么好处吗?我看了一下tax table,还不少税呢