发信人: bud (BUD), 信区: TAX
标 题: Re: 总结1040NR
发信站: The unknown SPACE (Wed Apr 28 16:25:38 1999), 站内信件
【 在 hrao (阿土伯~~廉颇还童~heihei~~偶能灌...) 的大作中提到: 】
: not pay tax for the capital gains. see pub 519
: 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
The schools are not tax authority. Only IRS's publications and advices
are tax authority. If you read Publication 520: Scholarships and
Fellowships, you will find that at least TA (tuition+wage) is indeed
a kind of scholarship. There's an example explaining this though not
for this purpose. Even Pub 520 is for US students. But you can exempt
scholarships and fellowships based on treaty ---- I am not saying you
can exempt them without treaty.
: A chart for deciding incomes:(only for NR)
: -US source??
: ---> No. No tax (eg, ur income from China)
: ---> yes, then effectively connected?
: --->No. Is it capital gain(stocks/options are capital gain)?
: -->No. Is it bank interst?
: --> Yes. No tax.(exempted for NR)
: --> no. Pay 30% treaty tax stated in pub 901
: -->Yes. r u staying 183 days for that year?(no exempt indiv here)
: --> No. no tax
: --> yes. 30% treaty tax
: --->Yes. (ur wages, fellowship etc, w-2 and 1042s part)
: pay tax as ur income.
※ 来源:．The unknown SPACE bbs.mit.edu．[FROM: 220.127.116.11]