If you are a U.S. citizen or a resident alien of the United States and you live abroad, you are taxed on your worldwide income. However, you may qualify to exclude your foreign earnings from income up to an amount that is adjusted annually for inflation ($107,600 for 2020, $108,700 for 2021, $112,000 for 2022, and $120,000 for 2023). In addition, you can exclude or deduct certain foreign housing amounts.
Normally you will have tax equalization if company send you
to work overseas. It's basically like still work in your State within US. If you total tax liability of both foreign and US taxes are higher than you would have to pay inside the US, the company will pay the difference. I had one year working experience in China and paid tax there. KPMG was the tax service the company hired to deal with both China and US returns. They had to file US tax return extention to wait for the foreign tax exclusion to take effect after one year stay in China and that US tax return was about 30-40 pages with lots of explanation of both sides
That's much more complicated, you need to look at retirement
healthcare in addition to salary and taxes. For example, in China you need to work minimum 15 years to contribute to your retirement fund before eligible for benifits. You need to see the whole package before making decision, best to consult somebody with similar experience or know both sides finance.
问个税务问题:居住地是美国十几年,如果去海外任职,比如挣了税前100刀。所在国交税20刀。
假设是美国公民,再假设按照美国税法,我这100刀税前收入需要交25刀的税,那么因为给所在国已经交过20了,只需要给美帝的IRS交5刀的税。请问我的理解对否?
如果是绿卡呢,是不是这5刀就不用交了?
谢谢哪位大神解答一下!
第一,什么是美国税务居民,和税务非居民。
https://www.irs.gov/individuals/international-taxpayers/determining-an-individuals-tax-residency-status
美国税务居民包括:美国公民,美国绿卡持有者,还有累计一年在美国滞留180天以上的外国居民(具体算法有一些细节,自己去查)。税务上这些人的交税没有区别。所以很多加拿大人在佛州买度假房,非常小心地算日期,万一超期了,他们在加拿大的收入都要在美国交税。
你拿了绿卡,不管住在哪里,都是美国税务居民,和公民无异。
第二,要查一下所在国和美国的税务协定,比如中美税务条约:https://www.irs.gov/businesses/international-businesses/china-tax-treaty-documents
https://gonglue.us/us-china-treaty
第三,Foreign income exclusion. https://www.irs.gov/individuals/international-taxpayers/foreign-earned-income-exclusion
看这些条款,太复杂了。头大啊。
但是你自己得先搞明白,跟你在海外呆多久家里的情况都有关系,绝对不可能是简单减除
你在所在国所有纳税可以在你美国的应交税里面扣除。例如你收入40万,扣除十余万的免税,还有20余万的gross income,按照美国税法,你可能要交6万的税,如果你在工作的国家交了3万,你在美国就还要再交3万;如果你在所在过交了6万或6万以上的所得税,你在美国就不需要交税了。你要提交所在国报税的证据。
我外派中国工作多年,具体计算都是会计师操作,建议你还是找会计师,自己弄搞不好会犯错误。
你这个和我的理解相似。
是的,貌似有10万出头的免税额。
If you are a U.S. citizen or a resident alien of the United States and you live abroad, you are taxed on your worldwide income. However, you may qualify to exclude your foreign earnings from income up to an amount that is adjusted annually for inflation ($107,600 for 2020, $108,700 for 2021, $112,000 for 2022, and $120,000 for 2023). In addition, you can exclude or deduct certain foreign housing amounts.
但是exclusion, 包括housing exclusion,都有qualification限制的
其实律师也是在挑客户。给潜在客户一个线索,就是看这个客户是不是慷慨而且想省事。有的烂客户付钱扣扣索索又挑三拣四,最好不要回来。
咱们举个例子,比如在香港工作,收入30万美刀,12万是IRS的excluded earnings,然后住房房租花了3万刀。给香港政府缴了4万刀的税。
这样算下来,俺的理解:对IRS来说,taxable income就是30-12-3 = 15万?然后按照15万算出要交给IRS 的税4万5(假设),因为给香港政府交过4万刀的税,所以交给IRS的就是5千?
其他细节就不管了,俺就是想得到个大致的概念。
谢谢大牛们的解答!
然后剩下的根据收入多少,一年中在海外时间,海外交的税,housing多少钱,等等,IRS有算法的,而且有上限,超过allowed只能放下一年用,unfortunately 没有简单的一加一的case
to work overseas. It's basically like still work in your State within US. If you total tax liability of both foreign and US taxes are higher than you would have to pay inside the US, the company will pay the difference. I had one year working experience in China and paid tax there. KPMG was the tax service the company hired to deal with both China and US returns. They had to file US tax return extention to wait for the foreign tax exclusion to take effect after one year stay in China and that US tax return was about 30-40 pages with lots of explanation of both sides
healthcare in addition to salary and taxes. For example, in China you need to work minimum 15 years to contribute to your retirement fund before eligible for benifits. You need to see the whole package before making decision, best to consult somebody with similar experience or know both sides finance.