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文章阅读:FYI: the letter to claim TA/RA as scholarship
[同主题阅读] [版面: 交税与退税] [作者:hrao] , 1999年04月04日21:33:03
hrao
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发信人: hrao (阿土伯~~廉颇还童~heihei~~偶能灌...), 信区: TAX
标  题: FYI: the letter to claim TA/RA as scholarship
发信站: The unknown SPACE (Sun Apr  4 21:48:16 1999), 转信

以下是中国大使馆一人以前写的,主要的是把TA/RA claim 成scholarship/fellowship,
然后根据pub 901, table 2, 20(b) pg 31说这是免税. 据说可以搞定 fed, 搞不定state.
他的主要毛病我看是:
pub 901 20(b) 是针对1042s with code 15
而你拿的是w-2,不是1042s, 这是最大的问题
你1042s with code 15本来就没给你withhold,即fellowship,所以没问题
w-2就是把你的TA/RA 当wages了, 你在把他claim成 scholarship有些牵强附会
But if u look at pub 520, u can find scholarship/fellowship could also
be TA/RA which is taxable in pub 520. So claim TA/RA as scholarship
也不是全没道理
总的来说我觉得是有点illegal, 比较冒险.

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声明: 我不对用此法负责,只是网友老是要,我就post在下了
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建议你先问一下IRS的人再填.
1. 问你的TA/RA算不算scholarship ------ 有人打电话问了,IRS说RA是(he is RA)
(I think IRS made an error here. That person may not be very familar with it.
intuitively, it is scholarship, but in fact, it is wages in the real form)
2. 问能不能根据pub 901, 20(b) claim 掉  ----- IRS人说不清楚,让等几天再答复
if it is true:
你打印了附上,然后将w-2 part填在scholarship拦, 然后在1040NR line 31根据pub901
全claim回来即可,或claim total $ -7700$ 也可(if u don't have any other
income besides RA/TA) 这样要行的话就是说你TA/RA fed tax全免,另外还可面
5k$ + 2700$ income tax.
我有此信efax form, 那位网友如能提供 ftp site就最好不过了




XXXXXXXXXXXX
To Whom it may concern:
The agreement between the government of the People's Republic of China
and the Govenment of the United States of America for the Avoidance of
Double Taxation and the Prevention of Tax Evasion with Respect to Taxes
on Income, signed in Beijing on April 30, 1984, has been in effect since
November 21, 1986.

According to the explaination of Internal Revenue Service, TA and RA are
scholarship from university and in accordance with 20(B), they are tax-exempt.
since 20(B) is applicable to TA and RA, there should not be restriction
of $5000 stated in 20(c). Therefore I request you exempt the Chinese Students
from taxation on TA and RA.

Thank you for your cooperation......

--
※ 修改:.hrao 于 Apr  4 22:15:21 修改本文.[FROM: 140.247.62.47]
※ 来源:.The unknown SPACE bbs.mit.edu.[FROM: 140.247.62.47]

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