F1来美国5年以后如何报税


本文适用于F1来美国5年以后,没有绿卡,没有和有绿卡人士(以及美国公民)结婚,单身或者已婚但是分开报税,愿意合法报税的同学参考。绝大部分内 容来源于总结网络和我自己(一个理科生)的理解,并不构成完整正确的税务建议,如果需要专业帮助,建议咨询获得行业认证的律师和(或)会计师。

 

1. F1 5年以后怎么定义?比如现在(2013年3月)报2012年的税,那么如果来美时间早于2007年(含)大约应该算成超过5年。

2. 填表1040 。第六项以前照实填写,第七项写W2上的工资收入。

3. 有些学校F1来美国5年以后仍然帮着claim 中美的tax treaty,这样的话2012年头5000块钱的工资不扣税并且会收到1042s,这样的同学可以忽略下面第四点,直接跳到第5条 。学校里没有帮我claim中美之间的tax treaty,我2012年每个月的工资都扣了税,那么我需要自己找IRS claim treaty,办法是在1040 第21项,other income写-5000,同时附表8833 。

4. 填表8833 表的填法很简单,上边写你的姓名住址社会安全号。然后在“The taxpayer is disclosing a

treaty-based return position as required by section 6114”后边打钩。

第一项,写:a. China, P.R.
                     b. 20(c), paragraph 2, 04-30-84 protocol

第二项,写:IRC61; 871(b)

第三、四项,空着不填

第 五项很麻烦,我找了几个样本,段话照抄上去,反正有的是地方。我写的大约是 I am a citizen of China, PR. I entered the US in August 2006, as a student on F-1 visa. I maintained the F-1 status since then. I am present in the US for the purpose of studying at XXX University. I am still a citizen of China, PR and am not a US citizen. I have not been lawfully accorded the privilege of residing permanently in the United States as an immigrant, either. I have become a resident alien for tax purposes starting 2011 under the substantial presence test of IRC 7701(b), because my stay in the US exceeds five years. Article 20(c) of the USA-China income tax treaty allows an annual $5000 exemption of student wages from gross income for personal services. 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 teaty’s benefits once a resident of China has become a resident of the USA. 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 I have become a resident alien under the substantial presence test of IRC 7701(b), I may still claim the benefit of ariticle 20 of the USA-China income tax treaty. I have elected to do this, and am claiming an exclusion from gross income for 2012 of $5000 in student wages as allowed by article 20(c) of the USA-China income tax treaty.

 

5. 算出22项,对于绝大部分同学来说第23-36点都可能是空着的,这样的话第37行等于22项。40行看40行左边的数据,2012年可能是$5950。 42行,2012年是$3800,43行照实填写。如果你把上面的东西都看懂了的话,2012日历年,来美国超过5年的同学,实际免税TA/RA工资额可 能是5000+5950+3800 = 14750

6. 根据1040 instruction后面的表格,结合1040的第41行,算出实际需要缴纳的税款。同时可能至少据实填写44、46、54、55、61、72、73、74行。

7. 如果收到了1098T的同学,那么缴纳的部分(20%)学费(应该仅限于自己掏钱的部分,不算系里或者老板帮忙交的钱)或许也可以抵税。

8. 有个third party designee的空着不写。sign here那里签字。注意,如果希望一个月左右拿到退税,那么请不要随便寄到网上你搜出来的地址,而可能是需要寄(1040,W2,8833、8863、 schedule D 、8949、 1042s等,不是说每个人都一定有这些表,只是说如果有)到

Department of the Treasury Internal Revenue Service Austin, TX 73301-0215 U.S.A.

如果你欠IRS的钱,那么有可能应该寄到

Internal Revenue Service P.O. Box 1303 Charlotte, NC 28201-1303 U.S.A.

作者于2月28日寄掉税表,今天已经获得退税许可通知。

9. 有股票交易的同学,同时可能需要填表1040 schedule D,同时附表8949 。

 

再次敬请留意:作者对以此文为参考带来的各种任何形式法律问题不负法律责任,即使严格按本文操作,也能多交或者少交税款。同时再次请各位同学有税务上的疑问,咨询专业律师和会计师。

 

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