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文章阅读:Ok, 1040NR我搞清除了
[同主题阅读] [版面: 交税与退税] [作者:hrao] , 1999年04月03日10:53:29
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发信人: hrao (阿土伯~~廉颇还童~heihei~~偶能灌...), 信区: TAX
标  题: Ok, 1040NR我搞清除了
发信站: The unknown SPACE (Sat Apr  3 11:11:54 1999), 转信

今天去找了个NR income return lawyer谈了半天,花了75$, 1040NR是搞清除了
state还是不行. anyway, each state has differ law, not very useful to
u guys.

以下是我填1040NR的步骤,仅供参考,我不负责任因为我不是lawyer.


1. 决定你的收入是 US source or non US source.
简单的说你在中国的收入不是US source, 不打税
你在美国的收入是 US source, 可能要打税

2. if us source, is it effectively connected with a trade or
bussiness in the US or not?
你的 w-2(RA/TA), 1042s (fellowship, 5k treaty part, tuition fellowship part)
intersts, divident from money market, stock gains are all effectively
connected with a trade or bussiness in the US and are taxable.
exemption:
according to pub 519, chapter 3 Exclusions from gross Income
-->Nonresident Aliens-->interest
--> 1) deposits (including CDs) with persons in the banking business

So interest is exempted. U need not fill interest in 1040NR. just
attach a notes saying from pub519, chapter 3, it is exempted.

我开始对"deposits (including CDs) with persons in the banking business"
人为 persons in the banking business是来美国开银行业的人, 律师说我理解有误
anyway, interest is exempted and it is clear now.

w-2 is wages and u can't claim computer/textbooks expenses against that.
(though I know many guys do like that). so is ur 1042s if it is not
fellowship.

1042s's fellowship/scholarship:
u can claim texbooks/comuters expenses against that.
so just claim all ur 1042s fellowship part.

1042s's compensations for personal services. (eg. u part time worked
for the univ). Look at the 1042s form, u may be withheld 30%-10%
fed tax(no state tax). fill this in page 4 of 1040NR inthe corresponding
percent field.




following maybe wrong since confiliction between fed IRS and state IRS.

Divident gain(for money market fund)
is effectively connected  part and u need to pay tax for that.
(same as w-2) just fill in it at corresponding lines(the ordinary divident)

stocks/options short term gain.
u need to fill it like US citizen.
and u need to list all tran in sch. D.(or D-1 if more than 5)
the lawyer said u can just print it out from ur web pages all the
transactions and write " Use as D-1"
It will be crazy if u fill in all collumns in sch. D.


以上是legal 填法,我知道有些人搞些投机倒把能省点钱,不过我不想做illegal的事
我只想在legal 的条件下尽量少交钱
另外关于w-2 的wages. 你如果能找学校或其他机构claim 成fellowship type, 就能免税
这倒是legal 的,但我们学校好象不管这事,所以可能没戏


--
※ 修改:.hrao 于 Apr  6 23:23:41 修改本文.[FROM: 140.247.30.74]
※ 来源:.The unknown SPACE bbs.mit.edu.[FROM: 140.247.30.72]

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