Tax Treaty benefits for International Students who are Non Resident Aliens, in F1, J1 visas, based on IRS Publication 901. 我认为只要持有F1 visa就可以，境内F2转F1不可以是因为你持有的visa还是F2，但是如果回国办了新的F1visa就是可以的
这个我还真查过条款，第一次入境非F1就不能享受treaty........ 以下是引用 冰海美人鱼 的发言： 表示质疑，那如果我高中B2来旅游，大学F1还不能享受treaty了？转的不享受也就算了，但是如果回国重新签证应该是允许的吧 ★ Sent from iPhone App: i-Reader Huaren Lite 7.52
Does NOT include students on J or Q visas; Does include any alien on a J or Q visa who is not a student (physicians, au pairs, summer camp workers, etc.); must wait 2 years before counting 183 days; however if the J or Q alien has been present in the U.S. during any part of 2 of the prior 6 calendar years in F, J, M, or Q status, then he is not an exempt individual for the current year, and he must count days in the current year toward the substantial presence test; Quality of being an Exempt Individual applies also to spouse and child on J-2 or Q-3 visa; Student on F, J, M or Q visa;
must wait 5 calendar years before counting 183 days; the 5 calendar years need not be consecutive; and once a cumulative total of 5 calendar years is reached during the student’s lifetime after 1984 he may never be an exempt individual as a student ever again during his lifetime; Quality of being an Exempt Individual applies also to spouse and child on F-2, J-2, M-2, or Q-3 visa; Professional athlete temporarily present in United States to compete in a CHARITABLE sports event.
这个我还真查过条款，第一次入境非F1就不能享受treaty........ 以下是引用 冰海美人鱼 的发言： 表示质疑，那如果我高中B2来旅游，大学F1还不能享受treaty了？转的不享受也就算了，但是如果回国重新签证应该是允许的吧 ★ Sent from iPhone App: i-Reader Huaren Lite 7.52
exemption是exemption 是3700那个 f1可以有，基本上所有人都有 但是必须满足Residency test 才能claim standard 的deduction，待够5年后可以有 treaty 那个是直接不算你的收入，你填收入的时候直接减少5000 填到1040 nr ez 第6项里5000，f1可以有
但是现在我要把IRS的这个链接给大家贴出来，文章一开始就说如果满足以下两个条件的任何一个条件，就可以算成居民。今天我们在IRS分部通过了它给出的第二个条件的测试，而且我把这个链接打印出来拿到IRS分部，通过他们的test我们还是居民！虽然我们才来美国第三年！ Topic 851 - Resident and Non-Resident Aliens
Since resident and nonresident aliens are taxed differently, it is important for you to determine your status. You are considered a nonresident alien for any period that you are neither a U. S. citizen nor a U. S. resident alien. You are considered a resident alien if you met one of the following two tests for the calendar year: The first test is the "green card test". If at any time during the calendar year you were a lawful permanent resident of the United States according to the immigration laws, and this status has not been rescinded or administratively or judicially determined to have been abandoned, you are considered to have met the green card test. The second test is the "substantial presence test". For the purposes of this test, the term United States includes the following areas:
All 50 states and the District of Columbia The territorial waters of the United States, and The seabed and subsoil of those submarine areas that are adjacent to U.S. territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources The term does not include U.S. possessions and territories or U.S. airspace.
To meet the substantial presence test, you must have been physically present in the United States on at least 31 days during the current year, and 183 days during the 3 year period that includes the current year and the 2 years immediately before. To satisfy the 183 days requirement, count all of the days you were present in the current year, and one-third of the days you were present in the first year before the current year, and one-sixth of the days you were present in the second year before the current year. Do not count the following days of presence in the United States for the substantial presence test:
Days you commute to work in the United States from a residence in Canada or Mexico if you regularly commute from Canada or Mexico. You are considered to commute regularly if you commute to work in the United States on more than 75% of the workdays during your working period. Days you are in the United States for less than 24 hours when you are in transit between two places outside the United States. Days you are in the United States as a crew member of a foreign vessel engaged in transportation between the United States and a foreign country or a U.S. possession. However, this exception does not apply if you otherwise engage in any trade or business in the United States on those days. Days you intend to leave, but could not leave the United States because of a medical condition or problem that arose while you were in the United States. Whether you intended to leave the United States on a particular day is determined based on all the facts and circumstances. Days you are an exempt individual. An exempt individual may be anyone in the following categories:
An individual temporarily present in the United States as a foreign government-related individual A teacher or trainee temporarily present in the United States with a J or Q visa who substantially complies with the requirements of the visa A student temporarily present in the United States with an F, J, M, or Q visa who substantially complies with the requirements of the visa; or A professional athlete temporarily present to compete in a charitable sports event
Even if you meet the substantial presence test, you can be treated as a nonresident alien if you are present in the United States for fewer than 183 days during the current calendar year, you maintain a tax home in a foreign country during the year, and you have a closer connection to that country than to the United States. This does not apply if you have applied for status as a lawful permanent resident of the United States, or you have an application pending for adjustment of status. Sometimes, a tax treaty between the United States and another country will provide special rules for determining residency for purposes of the treaty. An alien whose status changes during the year from resident to nonresident, or vice versa, generally has a dual status for that year, and is taxed on the income for the two periods under the provisions of the law that apply to each period. If you are a nonresident alien, you must file Form 1040NR (PDF) or Form 1040NR-EZ (PDF) if you are engaged in a trade or business in the United States, or have any other U.S. source income on which the tax was not fully paid by the amount withheld. If you had wages subject to income tax withholding, the return is due by April 15, provided you file on a calendar-year basis. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. If you did not have wages subject to withholding and file on a calendar-year basis, you are required to file your return by June 15th. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. File Form 1040NR or Form 1040NR-EZ with the Internal Revenue Service Center, Austin, TX 73301-0215. If you are a resident alien, you must follow the same tax laws as U.S. citizens. You are taxed on income from all sources, both within and outside the United States. You will file Form 1040EZ (PDF), Form 1040A (PDF), or Form 1040 (PDF) depending on your tax situation. The return is due by April 15, and should be filed with the service center for your area. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. For more information refer to Publication 519, U.S. Tax Guide for Aliens. If the tax information you need relating to this topic is not addressed in Publication 519, you may call the IRS International Tax Law hotline. The number is 267-941-1000. This is not a toll-free number. More Tax Topic Categories Page Last Reviewed or Updated: December 22, 2011 [此贴子已经被作者于2012/4/14 15:21:50编辑过]
只要这个F-1 status不是在美国境内转的，而是在入境的时候获得的，就可以，高中有过B-2跟这个没关系。第一次入境是F-1这个说法不准确。详情见赵紫阳和里根签的treaty原文 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: 。。。。
Tax Treaty benefits for International Students who are Non Resident Aliens, in F1, J1 visas, based on IRS Publication 901. 我认为只要持有F1 visa就可以，境内F2转F1不可以是因为你持有的visa还是F2，但是如果回国办了新的F1visa就是可以的
境内转F1不可以是因为这个人enter the US (adjust his/her status) solely for the purpose of study的时候， immediately之前并不是resident of China (其实这个也比较歧义。。不过我觉得这个resident不是tax purpose的，也不是绿卡意义上的，就是说F-1前住在哪里)
以下是引用冰海美人鱼在4/14/2012 12:54:00 PM的发言：
Tax Treaty benefits for International Students who are Non Resident Aliens, in F1, J1 visas, based on IRS Publication 901. 我认为只要持有F1 visa就可以，境内F2转F1不可以是因为你持有的visa还是F2，但是如果回国办了新的F1visa就是可以的
Article 20(c) of the USA-China income tax treaty allows an annual $5,000 exclusion of student wages from gross income. The article contains no time limit and a Chinses student who qualifies for it may use the article for as long as he/she is a bona fide student in valid F-1 status, including during that period in which he/she is engaged in practical training in valid F-1 status. Paragraph (2) of the 04-30-1984 protocol of the USA-China income tax treaty contains the "saving clause" of the treaty, which normally acts to nullify the tax treaty's benefits. However, Paragraph (2) of the Protocol also specifies exceptions to the saving clause, among which is article 20 on student and trainees. This means that, even though the taxpayer has become a resident alien under the substantial presence test, he/she may still claim the benefit of article 20 of the USA-China income tax treaty. The taxpayer has elected to do this, and is claiming an exclusion from gross income for 2002 of $5,000 as allowed by article 20(c) of the USA-China income tax treaty
Article 20(c) of the USA-China income tax treaty allows an annual $5,000 exclusion of student wages from gross income. The article contains no time limit and a Chinses student who qualifies for it may use the article for as long as he/she is a bona fide student in valid F-1 status, including during that period in which he/she is engaged in practical training in valid F-1 status. Paragraph (2) of the 04-30-1984 protocol of the USA-China income tax treaty contains the "saving clause" of the treaty, which normally acts to nullify the tax treaty's benefits. However, Paragraph (2) of the Protocol also specifies exceptions to the saving clause, among which is article 20 on student and trainees. This means that, even though the taxpayer has become a resident alien under the substantial presence test, he/she may still claim the benefit of article 20 of the USA-China income tax treaty. The taxpayer has elected to do this, and is claiming an exclusion from gross income for 2002 of $5,000 as allowed by article 20(c) of the USA-China income tax treaty
[此贴子已经被作者于2012/5/10 12:43:26编辑过]
你往下看。。。。。F visa 是exempt上面的test的。。。
见过F1为了免税按R报税的，有的还是名校phd，也这样弄
★ Sent from iPhone App: i-Reader Huaren Lite 7.52
补税+罚款+利息～
以下是引用煦在4/13/2012 11:44:00 PM的发言：
为了少缴税吗？
见过F1为了免税按R报税的，有的还是名校phd，也这样弄
被audit了N多，我知道的就有10个以上=。=
补税+罚款+利息～
唉，别说audit了，我自己file了1040x，最后还要交罚款呢。。。
我还特意在后面解释说我不懂这个，而且是自己主动改的，不是被audit的。。。
nnd，不懂害死人啊
[此贴子已经被作者于2012/4/13 23:48:54编辑过]
唉，别说audit了，我自己file了1040x，最后还要交罚款呢。。。
我还特意在后面解释说我不懂这个，而且是自己主动改的，不是被audit的。。。
nnd，不懂害死人啊
[此贴子已经被作者于2012/4/13 23:48:54编辑过]
http://www.mitbbs.com/article_t2/TAX/1581924.html
F签证前5个calendar year
通常用的是Form 1040NR或者1040NR-EZ，加上Form 8843。
nonresident不用为bank interest付税。
nonresident不用理睬Form 1098-T。
来自中国的学生F1签证期间的收入可以根据China-US tax treaty全部或部分免税。
这与该学生的filing status无关。
在读期间转为resident alien for tax purpose
(如F1满5年、AOS、拿到绿卡、treated as resident as nonresident spouse)，
也可以继续享受tax treaty。
在美国境内转为F1不能享受tax treaty。
[此贴子已经被作者于2012/5/10 12:43:53编辑过]
lz为这又发了一贴啊，还真是不死心
lz 仔细读读上面的每一项吧
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[此贴子已经被作者于2012/5/10 12:44:11编辑过]
resident有什么好处吗？学生每年有5000的免税，resident没有，resident可以叫州内学费，f1国际学生好像不可以，其实，你想按照什么人报税，都可以，查不出来就没事，查出来就补叫加罚款。
resident也有5000免税的
我们压根就不是为了多退那些钱，是最近退税出了问题才找到那里，我们就想按照最准确的填写，但IRS工作人员硬说我们是居民，搞得我们也很confused，所以才上来问。
这么多活生生例子告诉你，我们都是这么报税过来的，实践证明没出过问题，这是对的！
你既然不为了多退钱，就老老实实按照non resident报吧
——n多不够5年按照resident报税最后被audit罚款交利息的case，你不知道么？好多人办绿卡的时候，被查个底朝天，这些到时候都是重罚
我们压根就不是为了多退那些钱，是最近退税出了问题才找到那里，我们就想按照最准确的填写，但IRS工作人员硬说我们是居民，搞得我们也很confused，所以才上来问。
通过看你把 may be 理解为了 maybe 来看，很可能你也没跟IRS表达清楚，或者没听清楚。
要是你表达清楚了（F学生签证，中国公民），IRS的人还跟你说你是居民，你可以要求录音或者写出来签字。到时候万一被audit了罚款的时候还能想点办法。
总之，政策上而言，你是错的。不管你哪里听来的。就算是IRS的员工说错了，最后很可能还是你自己买单。
通过看你把 may be 理解为了 maybe 来看，很可能你也没跟IRS表达清楚，或者没听清楚。
要是你表达清楚了（F学生签证，中国公民），IRS的人还跟你说你是居民，你可以要求录音或者写出来签字。到时候万一被audit了罚款的时候还能想点办法。
总之，政策上而言，你是错的。不管你哪里听来的。就算是IRS的员工说错了，最后很可能还是你自己买单。
对啊，lz看来没吃过客服的亏，到时候你哭诉是IRS员工告诉你的，人家都懒得鸟你
[此贴子已经被作者于2012/5/10 12:44:40编辑过]
要不他不等于没说么，maybe yes，maybe no。有这样说话的么。
[此贴子已经被作者于2012/5/10 12:45:06编辑过]
恩，那LG按non resident报的话是不是就不能加上我和小孩了？应该按single报？而且问了IRS，我们报错已经递交上去的那张表已是married，可是重新报，但是不能再改成single了。
我就随便问问，你是F2吗
恩，那LG按non resident报的话是不是就不能加上我和小孩了？应该按single报？而且问了IRS，我们报错已经递交上去的那张表已是married，可是重新报，但是不能再改成single了。
对了，non resident你可以写你已经married。但是按single算。所以不能加上你和小孩。我们都是这么过来的。
对了，non resident你可以写你已经married。但是按single算。所以不能加上你和小孩。我们都是这么过来的。
[此贴子已经被作者于2012/5/10 12:45:39编辑过]
lz，你一日两贴了，提醒一下，版主不久会来锁帖了
啊，还有这规定，新人不懂
谢谢大叔!
现在我们州税也填成了非居民，刚查了我们州的税网，原来住满一年就可以是州的居民，可是我们的州税已经退好了，现在还能修改重新退么？
不客气呀。
一般而言州税是向联邦税靠齐的，联邦税是非居民待遇，州税就也一样。因为很多州（尤其是移民情况不多的州）没有考虑外国人，说的“住满一年就是居民”的情况是对其他州移居过来的公民而言的。
问问州里报税那里怎么改吧。
恩，那LG按non resident报的话是不是就不能加上我和小孩了？应该按single报？而且问了IRS，我们报错已经递交上去的那张表已是married，可以重新报，但是不能再改成single了。
[此贴子已经被作者于2012/4/14 1:39:53编辑过]
1040NR married 没问题
但是不能加老婆和小孩
同理，也没有itemized deduction，也没有child credit
你往下看。。。。。F visa 是exempt上面的test的。。。
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为了少缴税吗？
见过F1为了免税按R报税的，有的还是名校phd，也这样弄
我就听说把ta ra当fellowship弄的，可以省不少税。
以下是引用 annie0930 的发言：
嫩们都不考古么。。。。。★ Sent from iPhone App: i-Reader Huaren Lite 7.39
F1，nonresident，这可能是所有taxer里面最容易简单的一种了吧。。
啊？境内转地f1不能享受treaty？糟了，我误导我朋友，不会害他被查吧。但他寒假回国renew了签证，是不是就没事了？
以下是引用 annie0930 的发言：
嫩们都不考古么。。。。。http://huaren.us/rd/rd.asp?hrtopic_id=1195364&hrurl=http://www.mitbbs.com/article_t2/TAX/1581924.html" target="new">★ Sent from iPhone App: i-Reader Huaren Lite 7.39
renew了签证，他还是属于境内转的f1阿
要首次入境就是f1签证才算
啊？境内转地f1不能享受treaty？糟了，我误导我朋友，不会害他被查吧。但他寒假回国renew了签证，是不是就没事了？
以下是引用 annie0930 的发言：
嫩们都不考古么。。。。。http://huaren.us/rd/rd.asp?hrtopic_id=1195364&hrurl=http://www.mitbbs.com/article_t2/TAX/1581924.html" target="new">★ Sent from iPhone App: i-Reader Huaren Lite 7.39
以下是引用cocoham在4/14/2012 12:36:00 PM的发言：
我们学校的HR非常明确的告诉我们，五年之后才可以算居民，填1040，不再享受treaty。五年内就是就是非居民，1040NR。
受不了了，别误导大家了
lz中奖了别来华人哭啊。。。
啊？境内转地f1不能享受treaty？糟了，我误导我朋友，不会害他被查吧。但他寒假回国renew了签证，是不是就没事了？
以下是引用 annie0930 的发言：
嫩们都不考古么。。。。。http://huaren.us/rd/rd.asp?hrtopic_id=1195364&hrurl=http://www.mitbbs.com/article_t2/TAX/1581924.html" target="new">★ Sent from iPhone App: i-Reader Huaren Lite 7.39
renew了也不行. 别的签证来之后转的就是不享受treaty.
转的不享受也就算了，但是如果回国重新签证应该是允许的吧
以下是引用麦小兜在4/14/2012 12:38:00 PM的发言：
没用的，必须第一次入境是F1才可以
我认为只要持有F1 visa就可以，境内F2转F1不可以是因为你持有的visa还是F2，但是如果回国办了新的F1visa就是可以的
以下是引用wwn00在4/14/2012 12:43:00 PM的发言：
renew了也不行. 别的签证来之后转的就是不享受treaty.
那你们hr说的还是错的，5年后resident 但还是F1 一样享受treaty
renew了也不行. 别的签证来之后转的就是不享受treaty.
回去重新签证且间隔期足够长是可以的，好像是在国内再待一年，再签F1，就可以了
[此贴子已经被作者于2012/4/14 13:14:15编辑过]
以下是引用 冰海美人鱼 的发言：
表示质疑，那如果我高中B2来旅游，大学F1还不能享受treaty了？转的不享受也就算了，但是如果回国重新签证应该是允许的吧
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以下是引用 catoo1982 的发言：
回去重新签证且间隔期足够长是可以的，好像是在国内再待一年，再签F1，就可以了
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嫩们都不考古么。。。。。
http://www.mitbbs.com/article_t2/TAX/1581924.html
F签证前5个calendar year
通常用的是Form 1040NR或者1040NR-EZ，加上Form 8843。
nonresident不用为bank interest付税。
nonresident不用理睬Form 1098-T。
来自中国的学生F1签证期间的收入可以根据China-US tax treaty全部或部分免税。
这与该学生的filing status无关。
在读期间转为resident alien for tax purpose
(如F1满5年、AOS、拿到绿卡、treated as resident as nonresident spouse)，
也可以继续享受tax treaty。
在美国境内转为F1不能享受tax treaty。
大ID大人，嘿嘿，考古的有一些也不一定对。没有challenge 你的意思，就是告诉大家我身边发生的事实。
F1的学生只有前5000是免税的，据我所知全免是不对的。身边有朋友，去年被查税，就是因为他们填的是F1，学校给的taxable income比如说是10000块，他们的会计师给他们按照J1的treaty填的全部免税了。事后大家深刻研究了那个treaty，还给IRS打了好多好多电话，都不管用，必须罚款补交退还利息。
IRS的做事方式其实很简单，如果你是全免的，你必须让学校给你出具8843，就好象scholarship那样，显示你这部分收入是全部免税的，否则你F1学生就只有5000可以免税。
这是我知道的。
还有说个小case，身边有朋友是scholarship，全免税的。只有暑假老板给发了点钱，大概小一万那样子。结果因为偷懒省事，找中国城会计给保税，结果refund的比交的还要多的多的多。因为会计师给她按照reseident走，然后她有只有那么一点点taxable income，所以算低收入人群，美国政府对resident还有相应的补贴。所以几乎double了她交的钱。我听了心戚戚。
所以，最后还是老老实实地按照NR报。尤其是，如果你觉得你近三年可能会申报绿卡，因为申请绿卡前三年的税是会被查的，所以你这钱肯定要还，这还是小事，更糟糕的是必须等你把这个错误纠正后，才能继续流传，这会耽误很多时间。在申请绿卡这件事情上，时间就是金钱。
所以不要为了今天一点小钱，耽误了今后的大事！
[此贴子已经被作者于2012/4/14 13:37:45编辑过]
先学好英语吧
居住不满5年，是non-resident for tax purpose.
Definition of Exempt Individual
Foreign Government Related Individual
Employee of Foreign Government Employee of International Organization Usually on A or G visa;
Teacher, Professor, Trainee, Researcher on J or Q visa;
Does NOT include students on J or Q visas; Does include any alien on a J or Q visa who is not a student (physicians, au pairs, summer camp workers, etc.); must wait 2 years before counting 183 days; however if the J or Q
alien has been present in the U.S. during any part of 2 of the prior 6
calendar years in F, J, M, or Q status, then he is not an exempt
individual for the current year, and he must count days in the current
year toward the substantial presence test; Quality of being an Exempt Individual applies also to spouse and child on J-2 or Q-3 visa;
Student on F, J, M or Q visa;
must wait 5 calendar years before counting 183 days; the 5 calendar years need not be consecutive; and once a cumulative
total of 5 calendar years is reached during the student’s lifetime after
1984 he may never be an exempt individual as a student ever again
during his lifetime; Quality of being an Exempt Individual applies also to spouse and child on F-2, J-2, M-2, or Q-3 visa;
Professional athlete temporarily present in United States to compete in a CHARITABLE sports event.
大ID大人，嘿嘿，考古的有一些也不一定对。没有challenge 你的意思，就是告诉大家我身边发生的事实。
F1的学生只有前5000是免税的，据我所知全免是不对的。身边有朋友，去年被查税，就是因为他们填的是F1，学校给的taxable income比如说是10000块，他们的会计师给他们按照J1的treaty填的全部免税了。事后大家深刻研究了那个treaty，还给IRS打了好多好多电话，都不管用，必须罚款补交退还利息。
IRS的做事方式其实很简单，如果你是全免的，你必须让学校给你出具8843，就好象scholarship那样，显示你这部分收入是全部免税的，否则你F1学生就只有5000可以免税。
这是我知道的。
还有说个小case，身边有朋友是scholarship，全免税的。只有暑假老板给发了点钱，大概小一万那样子。结果因为偷懒省事，找中国城会计给保税，结果refund的比交的还要多的多的多。因为会计师给她按照reseident走，然后她有只有那么一点点taxable income，所以算低收入人群，美国政府对resident还有相应的补贴。所以几乎double了她交的钱。我听了心戚戚。
所以，最后还是老老实实地按照NR报。尤其是，如果你觉得你近三年可能会申报绿卡，因为申请绿卡前三年的税是会被查的，所以你这钱肯定要还，这还是小事，更糟糕的是必须等你把这个错误纠正后，才能继续流传，这会耽误很多时间。在申请绿卡这件事情上，时间就是金钱。
所以不要为了今天一点小钱，耽误了今后的大事！
[此贴子已经被作者于2012/4/14 13:37:45编辑过]
这当然不对啊 是F1 按 J1报税 必然是错的啊。。。但是annie0930 MM说的没错
大ID大人，嘿嘿，考古的有一些也不一定对。没有challenge 你的意思，就是告诉大家我身边发生的事实。
F1的学生只有前5000是免税的，据我所知全免是不对的。身边有朋友，去年被查税，就是因为他们填的是F1，学校给的taxable income比如说是10000块，他们的会计师给他们按照J1的treaty填的全部免税了。事后大家深刻研究了那个treaty，还给IRS打了好多好多电话，都不管用，必须罚款补交退还利息。
IRS的做事方式其实很简单，如果你是全免的，你必须让学校给你出具8843，就好象scholarship那样，显示你这部分收入是全部免税的，否则你F1学生就只有5000可以免税。
这是我知道的。
还有说个小case，身边有朋友是scholarship，全免税的。只有暑假老板给发了点钱，大概小一万那样子。结果因为偷懒省事，找中国城会计给保税，结果refund的比交的还要多的多的多。因为会计师给她按照reseident走，然后她有只有那么一点点taxable income，所以算低收入人群，美国政府对resident还有相应的补贴。所以几乎double了她交的钱。我听了心戚戚。
所以，最后还是老老实实地按照NR报。尤其是，如果你觉得你近三年可能会申报绿卡，因为申请绿卡前三年的税是会被查的，所以你这钱肯定要还，这还是小事，更糟糕的是必须等你把这个错误纠正后，才能继续流传，这会耽误很多时间。在申请绿卡这件事情上，时间就是金钱。
所以不要为了今天一点小钱，耽误了今后的大事！
[此贴子已经被作者于2012/4/14 13:37:45编辑过]
resident有什么好处吗？学生每年有5000的免税，resident没有，resident可以叫州内学费，f1国际学生好像不可以，其实，你想按照什么人报税，都可以，查不出来就没事，查出来就补叫加罚款。
resident可以申请standard dedection,有额外5900刀免税，如果有小孩,父母在美国什么的好像还有额外的credit
[此贴子已经被作者于2012/4/14 14:06:06编辑过]
被audit了N多，我知道的就有10个以上=。=
补税+罚款+利息～
我现在就做audit的工作，话说audit还是很严格的，很容易audit出问题的。
我就听说把ta ra当fellowship弄的，可以省不少税。
这个没法弄吧，没法把W2改成1042S的
我有一年拿的是fellowship，系里说把我fellowship的钱直接放进我的RA工资里了，拿的是W2，所以还是得交税了
[此贴子已经被作者于2012/4/14 14:15:20编辑过]
就算是IRS的员工说错了，最后很可能还是你自己买单。
是的，而且IRS的support整体素质是很差的。经常信口开河，但你不能让他们买单。有谈话记录也没用。
上来确认一下，NR没有standard，但是itemized 可以有吧，1040NR上有着一项的。。。
可以的，我用学校的报税软件三年了，这个都是自动算进去的
[此贴子已经被作者于2012/4/14 14:36:05编辑过]
这个我还真查过条款，第一次入境非F1就不能享受treaty........
以下是引用 冰海美人鱼 的发言：
表示质疑，那如果我高中B2来旅游，大学F1还不能享受treaty了？转的不享受也就算了，但是如果回国重新签证应该是允许的吧
★ Sent from iPhone App: i-Reader Huaren Lite 7.52
不是这样的吧，是说不能提前在年初的时候提交8823（？）表格提前claim treaty。也就是说要先交税。但并不是说报税的时候不可以claim treaty。好多人都是别的签证类型转的，treaty还是可以claim的。
如果f1满了五年，但是第一年没有报税，这样按resident算吗？
那你们hr说的还是错的，5年后resident 但还是F1 一样享受treaty
只要你还是F1学生签证，包括OPT.
这个没法弄吧，没法把W2改成1042S的
我有一年拿的是fellowship，系里说把我fellowship的钱直接放进我的RA工资里了，拿的是W2，所以还是得交税了
[此贴子已经被作者于2012/4/14 14:15:20编辑过]
唐人街小会计干这事，就是被罚的很多。
太麻烦了＝ ＝
我就想说5000以下的可不可以不填太麻烦了＝ ＝
没有需要保税的收入就可以不填。如果irs不欠你钱的话。
[此贴子已经被作者于2012/4/14 15:03:50编辑过]
那你们hr说的还是错的，5年后resident 但还是F1 一样享受treaty
这我还真不太清楚呢。不过转成了resident之后不是deduction更多吗？这个5000的treaty也就没必要了吧？
没有需要保税的收入就可以不填。如果irs不欠你钱的话。
[此贴子已经被作者于2012/4/14 15:03:50编辑过]
不是这样的, 报税是义务, 就算你不欠钱, 也要报
嫩们都不考古么。。。。。
http://www.mitbbs.com/article_t2/TAX/1581924.html
F签证前5个calendar year
通常用的是Form 1040NR或者1040NR-EZ，加上Form 8843。
nonresident不用为bank interest付税。
nonresident不用理睬Form 1098-T。
来自中国的学生F1签证期间的收入可以根据China-US tax treaty全部或部分免税。
这与该学生的filing status无关。
在读期间转为resident alien for tax purpose
(如F1满5年、AOS、拿到绿卡、treated as resident as nonresident spouse)，
也可以继续享受tax treaty。
在美国境内转为F1不能享受tax treaty。
学习了。。。马克。。。
大ID大人，嘿嘿，考古的有一些也不一定对。没有challenge 你的意思，就是告诉大家我身边发生的事实。
F1的学生只有前5000是免税的，据我所知全免是不对的。身边有朋友，去年被查税，就是因为他们填的是F1，学校给的taxable income比如说是10000块，他们的会计师给他们按照J1的treaty填的全部免税了。事后大家深刻研究了那个treaty，还给IRS打了好多好多电话，都不管用，必须罚款补交退还利息。
IRS的做事方式其实很简单，如果你是全免的，你必须让学校给你出具8843，就好象scholarship那样，显示你这部分收入是全部免税的，否则你F1学生就只有5000可以免税。
有全免的情况，
这是我知道的。
还有说个小case，身边有朋友是scholarship，全免税的。只有暑假老板给发了点钱，大概小一万那样子。结果因为偷懒省事，找中国城会计给保税，结果refund的比交的还要多的多的多。因为会计师给她按照reseident走，然后她有只有那么一点点taxable income，所以算低收入人群，美国政府对resident还有相应的补贴。所以几乎double了她交的钱。我听了心戚戚。
所以，最后还是老老实实地按照NR报。尤其是，如果你觉得你近三年可能会申报绿卡，因为申请绿卡前三年的税是会被查的，所以你这钱肯定要还，这还是小事，更糟糕的是必须等你把这个错误纠正后，才能继续流传，这会耽误很多时间。在申请绿卡这件事情上，时间就是金钱。
所以不要为了今天一点小钱，耽误了今后的大事！
[此贴子已经被作者于2012/4/14 13:37:45编辑过]
有全免的情况，比如1042S上的scholarship. 你后来讲的中国城会计报税那是因为他用了不该用的credit。和是不是全免没有关系。
你往下看。。。。。F visa 是exempt上面的test的。。。
以下是引用麦小兜在4/13/2012 11:40:00 PM的发言：
你往下看。。。。。F visa 是exempt上面的test的。。。
我就听说把ta ra当fellowship弄的，可以省不少税。
这帮人去年被查死了。。。。
但是必须满足Residency test 才能claim standard 的deduction，待够5年后可以有
treaty 那个是直接不算你的收入，你填收入的时候直接减少5000 填到1040 nr ez 第6项里5000，f1可以有
这三个东西完全不相关的，都不相互影响，ps 今年audit 的特别多
[此贴子已经被作者于2012/4/14 18:14:24编辑过]
比如纽约州住在宿舍里的学生就是non-resident (不算place of abode)， 拥有apartment里超过11个月并且住满183天就是resident, 跟此人联邦税non-resident还是resident没有直接关系。
以下是引用行政执法在4/14/2012 1:51:00 AM的发言：
不客气呀。
一般而言州税是向联邦税靠齐的，联邦税是非居民待遇，州税就也一样。因为很多州（尤其是移民情况不多的州）没有考虑外国人，说的“住满一年就是居民”的情况是对其他州移居过来的公民而言的。
问问州里报税那里怎么改吧。
http://www.huaren.us/dispbbs.asp?boardid=331&id=1181777&page=0&star=1
以下是引用猪兔子在4/13/2012 11:35:00 PM的发言：
今天因为F1是不是resident发帖问了华人，大家都说不满5年就不是居民，有人还贴出了IRS链接。
http://www.irs.gov/taxtopics/tc851.html
但是现在我要把IRS的这个链接给大家贴出来，文章一开始就说如果满足以下两个条件的任何一个条件，就可以算成居民。今天我们在IRS分部通过了它给出的第二个条件的测试，而且我把这个链接打印出来拿到IRS分部，通过他们的test我们还是居民！虽然我们才来美国第三年！
Topic 851 - Resident and Non-Resident Aliens
Since resident and nonresident aliens are taxed differently, it is important for you to determine your status. You are considered a nonresident alien for any period that you are neither a U. S. citizen nor a U. S. resident alien.
You are considered a resident alien if you met one of the following two tests for the calendar year:
The first test is the "green card test". If at any time during the calendar year you were a lawful permanent resident of the United States according to the immigration laws, and this status has not been rescinded or administratively or judicially determined to have been abandoned, you are considered to have met the green card test.
The second test is the "substantial presence test". For the purposes of this test, the term United States includes the following areas:
All 50 states and the District of Columbia
The territorial waters of the United States, and
The seabed and subsoil of those submarine areas that are adjacent to U.S. territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources The term does not include U.S. possessions and territories or U.S. airspace.
To meet the substantial presence test, you must have been physically present in the United States on at least 31 days during the current year, and 183 days during the 3 year period that includes the current year and the 2 years immediately before. To satisfy the 183 days requirement, count all of the days you were present in the current year, and one-third of the days you were present in the first year before the current year, and one-sixth of the days you were present in the second year before the current year.
Do not count the following days of presence in the United States for the substantial presence test:
Days you commute to work in the United States from a residence in Canada or Mexico if you regularly commute from Canada or Mexico. You are considered to commute regularly if you commute to work in the United States on more than 75% of the workdays during your working period.
Days you are in the United States for less than 24 hours when you are in transit between two places outside the United States.
Days you are in the United States as a crew member of a foreign vessel engaged in transportation between the United States and a foreign country or a U.S. possession. However, this exception does not apply if you otherwise engage in any trade or business in the United States on those days.
Days you intend to leave, but could not leave the United States because of a medical condition or problem that arose while you were in the United States. Whether you intended to leave the United States on a particular day is determined based on all the facts and circumstances.
Days you are an exempt individual. An exempt individual may be anyone in the following categories:
An individual temporarily present in the United States as a foreign government-related individual
A teacher or trainee temporarily present in the United States with a J or Q visa who substantially complies with the requirements of the visa
A student temporarily present in the United States with an F, J, M, or Q visa who substantially complies with the requirements of the visa; or
A professional athlete temporarily present to compete in a charitable sports event
Even if you meet the substantial presence test, you can be treated as a nonresident alien if you are present in the United States for fewer than 183 days during the current calendar year, you maintain a tax home in a foreign country during the year, and you have a closer connection to that country than to the United States. This does not apply if you have applied for status as a lawful permanent resident of the United States, or you have an application pending for adjustment of status. Sometimes, a tax treaty between the United States and another country will provide special rules for determining residency for purposes of the treaty. An alien whose status changes during the year from resident to nonresident, or vice versa, generally has a dual status for that year, and is taxed on the income for the two periods under the provisions of the law that apply to each period.
If you are a nonresident alien, you must file Form 1040NR (PDF) or Form 1040NR-EZ (PDF) if you are engaged in a trade or business in the United States, or have any other U.S. source income on which the tax was not fully paid by the amount withheld. If you had wages subject to income tax withholding, the return is due by April 15, provided you file on a calendar-year basis. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. If you did not have wages subject to withholding and file on a calendar-year basis, you are required to file your return by June 15th. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day. File Form 1040NR or Form 1040NR-EZ with the Internal Revenue Service Center, Austin, TX 73301-0215.
If you are a resident alien, you must follow the same tax laws as U.S. citizens. You are taxed on income from all sources, both within and outside the United States. You will file Form 1040EZ (PDF), Form 1040A (PDF), or Form 1040 (PDF) depending on your tax situation. The return is due by April 15, and should be filed with the service center for your area. If the due date falls on a Saturday, Sunday, or legal holiday, the due date is delayed until the next business day.
For more information refer to Publication 519, U.S. Tax Guide for Aliens. If the tax information you need relating to this topic is not addressed in Publication 519, you may call the IRS International Tax Law hotline. The number is 267-941-1000. This is not a toll-free number.
More Tax Topic Categories
Page Last Reviewed or Updated: December 22, 2011
[此贴子已经被作者于2012/4/14 15:21:50编辑过]
[此贴子已经被作者于2012/4/14 18:42:02编辑过]
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:
。。。。
以下是引用冰海美人鱼在4/14/2012 12:50:00 PM的发言：
表示质疑，那如果我高中B2来旅游，大学F1还不能享受treaty了？
转的不享受也就算了，但是如果回国重新签证应该是允许的吧
以下是引用冰海美人鱼在4/14/2012 12:54:00 PM的发言：
Tax Treaty benefits for International Students who are Non Resident Aliens, in F1, J1 visas, based on IRS Publication 901.
我认为只要持有F1 visa就可以，境内F2转F1不可以是因为你持有的visa还是F2，但是如果回国办了新的F1visa就是可以的
比如Maryland就明确规定不承认任何联邦的treaty的。而纽约州虽然没明确说不承认，但也没明确说承认.
这个具体要看情况，比如你的5000是直接从W2上拿掉的，那就简单了，你只要看看你的federal gross income和state gross income一样不一样。我就见过 NYS的W2两个数是一模一样的，Maryland的W2两个数federal要少5000
这种情况我认为NYS默许了5000的州税也免.
如果你的5000没有直接从W-2上拿掉。。我不清楚该怎样看出来能不能免州税。。
以下是引用calliopsis在4/14/2012 6:44:00 PM的发言：
问个问题，州税可以把前5000那个treaty算进去吗？还是不能，只跟federal tax有关？
[此贴子已经被作者于2012/4/14 19:02:36编辑过]
以下是引用冰海美人鱼在4/14/2012 12:54:00 PM的发言：
Tax Treaty benefits for International Students who are Non Resident Aliens, in F1, J1 visas, based on IRS Publication 901.
我认为只要持有F1 visa就可以，境内F2转F1不可以是因为你持有的visa还是F2，但是如果回国办了新的F1visa就是可以的
（2）可能查了，要求你按resident修改
（3）如果你拒绝当resident，一定要当NR的话，可能需要你show出你不intent永久居留美国的证据和在中国的tie
问题是。。又给自己找麻烦，又少拿钱，为什么啊。。
以下是引用Novemberain在4/14/2012 6:46:00 PM的发言：
想知道如果满了五年还是填成了non-resident会有什么后果…… 寄回来重填？
只要你在any part of 5 calendar years里享受了exemption, 那就算
以下是引用linda0812在4/14/2012 7:04:00 PM的发言：
想问几个问题，我是07年8月来美，F1签证前5个calendar year报税的时候应该算是nonresident，问题1是： 07年没住满183天，是否应该也算在5年里？ 问题2是： 因为今年报的是2011年的税，从07年开始算的话2011年正好是第5年，所以今年填的2011年的税表还应该是nonresident对吗？那么明年报今年的税的时候是不是就应该算超过5年，按resident报了呢？ 问题3是：如果明年按resident报的话还享有有5000的tax treaty吗？
虽然你07年没住满183天，你可能只住了100天，但是你享受了这个exemption(你住的任何一天不被count toward substantial presence test)
只要你在any part of 5 calendar years里享受了exemption, 那就算
就是说07年也应该算是5年里的对吗？
虽然你07年没住满183天，你可能只住了100天，但是你享受了这个exemption(你住的任何一天不被count toward substantial presence test)
只要你在any part of 5 calendar years里享受了exemption, 那就算
能麻烦MM说下第2个问题吗？谢谢！
http://www.huaren.us/dispbbs.asp?BoardID=331&ID=1181777&skin=0
总之，你在2007 2008 2009 2010 2011五年都被exempt了，2012年报2011年的税是 NR, 2013报2012年的税是R, 当然中间有转身份休学等特殊情况要特别对待。
问题三，你还有5000的treaty, 事实上，只要你保持着你的F-1 身份，不管是上课的F-1 还是 OPT, 还是 OPT的STEM extension, 你永远可以享受这5000每年的treaty, 直到你的F-1身份终止为止。
具体可以搜索saving clause和form 8833
我随便找了两个link
http://www.mitbbs.com/article/TAX/31230863_0.html
http://www.mitbbs.com/bbsann2/life.faq/TAX/nr-r/M.1050111982.A/Form+8833+(OPT-H1B)+Example+from+me
里面说的比较明白
Article 20(c) of the USA-China income tax treaty allows an annual
$5,000 exclusion of student wages from gross income. The article contains
no time limit and a Chinses student who qualifies for it may use the article
for as long as he/she is a bona fide student in valid F-1 status, including
during that period in which he/she is engaged in practical training in valid
F-1 status. Paragraph (2) of the 04-30-1984 protocol of the USA-China income
tax treaty contains the "saving clause" of the treaty, which normally acts to
nullify the tax treaty's benefits. However, Paragraph (2) of the Protocol also
specifies exceptions to the saving clause, among which is article 20 on
student and trainees. This means that, even though the taxpayer has become a
resident alien under the substantial presence test, he/she may still claim the
benefit of article 20 of the USA-China income tax treaty. The taxpayer has
elected to do this, and is claiming an exclusion from gross income for 2002
of $5,000 as allowed by article 20(c) of the USA-China income tax treaty
以下是引用linda0812在4/14/2012 7:10:00 PM的发言：
能麻烦MM说下第2个问题吗？谢谢！
问题2你的理解是对的。详细的我之前帖子有回答过
http://www.huaren.us/dispbbs.asp?BoardID=331&ID=1181777&skin=0
总之，你在2007 2008 2009 2010 2011五年都被exempt了，2012年报2011年的税是 NR, 2013报2012年的税是R, 当然中间有转身份休学等特殊情况要特别对待。
问题三，你还有5000的treaty, 事实上，只要你保持着你的F-1 身份，不管是上课的F-1 还是 OPT, 还是 OPT的STEM extension, 你永远可以享受这5000每年的treaty, 直到你的F-1身份终止为止。
具体可以搜索saving clause和form 8833
我随便找了两个link
http://www.mitbbs.com/article/TAX/31230863_0.html
http://www.mitbbs.com/bbsann2/life.faq/TAX/nr-r/M.1050111982.A/Form+8833+(OPT-H1B)+Example+from+me
里面说的比较明白
Article 20(c) of the USA-China income tax treaty allows an annual
$5,000 exclusion of student wages from gross income. The article contains
no time limit and a Chinses student who qualifies for it may use the article
for as long as he/she is a bona fide student in valid F-1 status, including
during that period in which he/she is engaged in practical training in valid
F-1 status. Paragraph (2) of the 04-30-1984 protocol of the USA-China income
tax treaty contains the "saving clause" of the treaty, which normally acts to
nullify the tax treaty's benefits. However, Paragraph (2) of the Protocol also
specifies exceptions to the saving clause, among which is article 20 on
student and trainees. This means that, even though the taxpayer has become a
resident alien under the substantial presence test, he/she may still claim the
benefit of article 20 of the USA-China income tax treaty. The taxpayer has
elected to do this, and is claiming an exclusion from gross income for 2002
of $5,000 as allowed by article 20(c) of the USA-China income tax treaty
多谢MM，回答的很详细，多谢！