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文章阅读:税表大全 ---- A Road Map for an In
[同主题阅读] [版面: 交税与退税] [作者:yayaub] , 2001年01月13日01:18:55
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发信人: yayaub (yaya), 信区: TAX
标  题: 税表大全 ---- A Road Map for an Individual抯 Tax Return
发信站: The unknown SPACE (Sat Jan 13 01:18:55 2001) WWW-POST

U.S. TAXATION OF FOREIGN NATIONAL STUDENTS, SCHOLARS AND
VISITORS:
------- A Road Map for an Individual抯 Tax Return
by Paula N. Singer, Esq.
Copyright 1987 - 2000. All rights reserved.


I. J-1 and F-1 Students


A. In the US in any F, J, M, or Q status 5 calendar years or
less


1. Nonresident Alien for federal tax purposes


2. File tax return Form 1040NR or 1040NR-EZ by April 15; by
June 15 if no income subject to wage withholding

a. Taxed on US source income

b. Married filing separately or single tax rates

c. Not eligible for standard deduction

3. Withholding on compensation

a. Single rates and 1 or zero regardless of marital status

b. An additional withholding amount required by IRS

c. Nonresidents in F-1, J-1, M-1 or Q-1 status exempt from
U.S. social security/Medicare taxes


4. Can use Form W-4 to reduce withholding on scholarships
and fellowships under Rev. Proc. 88-24.

5. J-2 and F-2 family members follow same rules except no
social security/Medicare exemption

6. J-1 and F-1 Nonresident Alien exempt from US social
security taxes


B. In the US in any F, J, M, or Q status more than 5
calendar years and satisfies the 183-day substantial
presence test

1. Resident Alien for federal tax purposes unless satisfies
IRS that he or she does not intend to reside permanently in
the US

2. File tax return Form 1040 by April 15


a. Taxed on worldwide income

b. Tax rates, deductions and exemptions the same as for US
citizens


3. Withholding on compensation

a. Single or married filing jointly rates and regular
exemptions


b. Can use Form W-4 to reduce withholding


c. Submit Form W-9, Certificate of U.S. Status to Payroll

d. J-1 and F-1 Resident Aliens subject to US social security
taxes

4. J-2 and F-2 family members follow same rules


II. J-1 Non-Students (Teachers, Researchers, etc.)


A. If the individual was not in the US in an F, J, M or Q
status for 2 calendar years (4 years if all income is
remuneration paid by a foreign employer) in the preceding 6
calendar years


1. Nonresident Alien for federal tax purposes

2. File tax return Form 1040NR or 1040NR-EZ by April 15; by
June 15 if no income subject to wage withholding


a. Taxed on US source income

b. Married filing separately or single tax rates.

c. Not eligible for standard deduction

3. Withholding


a. Single rates and 1 or no exemption regardless of marital
status


b. An additional withholding amount required by IRS

c. Nonresidents in F-1, J-1, M-1 or Q-1 status exempt from
U.S. social security/Medicare taxes

4. Can use Form W-4 to reduce withholding on scholarships
and fellowships under Rev. Proc. 88-24


5. J-2 family members follow same rules except no social
security/Medicare exemption


B. In the US in any F, J, M, or Q status for 2 calendar
years (4 years if all income is remuneration paid by a
foreign employer) or more in the preceding 6 calendar years.


1. Resident Alien for federal tax purposes

2. File tax return Form 1040 by April 15

a. Taxed on worldwide income

b. Tax rates, deductions and exemptions the same as for US
citizens


3. Withholding on compensation


a. Single or married filing jointly rates

b. Can use Form W-4 to reduce withholding

c. Submit Form 1078, Certificate of Alien Claiming Resident
Status to Payroll

d. J-1 Resident Alien subject to US social security taxes


4. J-2 family members follow same rules


III. H-1B Teachers and Researchers


A. In the US 183 days or more in the calendar year


1. Resident Alien for federal tax purposes from the first
day of physical presence in the US


a. If first day of physical presence is January 1 file as
Resident Alien for full year

b. If first day of physical presence is not January 1, file
as Resident Alien for part-year

c. If first day of physical presence is January 1 but in F,
J, M, or Q status in a year in which would have been
Nonresident in that status, file as Resident Alien for
part-year

d. If married on December 31 and one or both are Resident
Aliens or one is a US Citizen or Resident Alien for federal
tax purposes may elect to file as Resident Aliens for the
full year

2. Resident Alien for full calendar year, file tax return
Form 1040 by April 15


a. Taxed on worldwide income


b. Tax rates, deductions and exemptions the same as for US
citizens

3. Resident Alien for part-year, see IRS Pub. 519, US Tax
Guide for Aliens, for special rules on dual-status tax
returns


a. Taxed on worldwide income during residency period only.
Taxed as a Nonresident Alien on US source income during
pre-residency period.


b. Single or married filing separately tax rates and 1
exemption


c. Not eligible for standard deduction


4. Withholding on compensation


a. Nonresident Period


1) Single rates and 1 or no exemption regardless of marital
status


2) An additional withholding amount required by IRS


b. Resident Period


1) Single or married filing jointly rates

2) Can use Form W-4 to reduce withholding

3) Submit Form W-9, Certificate of U.S. Status to Payroll


5. H-4 family members same rules


6. A Resident Alien subject to US social security/Medicare
taxes may be entitled to exemption under a social security
(totalization) agreement by presenting a Certificate of
Coverage evidencing payment of mandatory social security
taxes to the home country


B. In the US less than 183 days in the calendar year and not
a Resident Alien for federal tax purposes in the prior year
or prior two years


1. Nonresident Alien for federal tax purposes

2. File tax return Form 1040NR or 1040NREZ by April 15; by
June 15 if no income subject to wage withholding


a. Married filing separately or single tax rates and 1
exemption


b. Not eligible for standard deduction


3. Withholding on compensation


a. Single rates and 1 or no exemption regardless of marital
status


b. An additional withholding amount required by IRS


4. Can use Form W-4 to reduce withholding on scholarships
and fellowships under Rev. Proc. 88-24

5. H-4 family members same rules

6. H-1B Nonresident Alien subject to US social
security/Medicare taxes may be entitled to exemption under a
social security (totalization) agreement by presenting a
Certificate of Coverage evidencing payment of mandatory
social security taxes to the home country

7. If in the US at least 31 consecutive days, may elect to
file as a part-year resident provided

a. The individual is a resident in the subsequent year and

b. The individual was present 75 percent of the days from
the beginning of the 31 days through the end of the calendar
year


C. In the US less than 183 days in the calendar year but a
Resident Alien under the cumulative 183 days test


1. Nonresident Alien for tax purposes if individual had a
closer connection to a tax home in a foreign country and has
not taken steps in calendar year to obtain US permanent
resident status or applied to adjust to US permanent
resident - follow rules in Section B above and include a
completed Form 8840, Closer connection Statement, with the
return

2. Otherwise Resident Alien for taxes purposes-follow rules
in Section A above


IV. J or F Visa Holders Who Adjust to H-1B Visa


A. If a Nonresident Alien for the first part of year under
the rules in Section I or II above

1. If number of days of physical presence in the US in the
H-1B status equals or exceeds 183 days in the calendar year
Resident Alien for federal tax purposes - follow the rules
in Section III A above


2. If number of days of physical presence in the US does not
equal or exceed 183 days in the calendar year Nonresident
Alien for federal tax purposes - follow the rules in Section
III B above


3. Section III C exceptions above would not apply since
individuals who accept employment in the US have a tax home
in the US. Temporarily away from home deductions for travel,
food, and lodging which the individual may have been
claiming as a student, teacher or researcher while
temporarily away from a foreign tax home would not longer be
allowed.


B. If a Resident Alien under the rules in Section I or II
above, follow the rules for a Resident Alien for federal tax
purposes.


V. Nonimmigrant Who is a Resident Under Above Rules


A. May claim to be a treaty Nonresident if facts and
circumstances support US nonresident status under a tax
treaty residency tie-breaker rule. Submit completed Form
8833, Treaty Based Disclosure, explaining the facts and
circumstances with Form 1040NR

B. A Resident Alien if facts and circumstances do not
support treaty nonresident status or the treaty has no
tie-breaker rule.

____________________________________________________________
__________

NOTE: Individuals with Q-1 visas follow the same rules as
J-1 Students and Non-Students. Individuals with M-1 visas
follow the same rules as F-1 Students. Individuals with
other visa types (E, L, O, P, R, etc.) follow the same rules
in determining their tax status as individuals on the H-1B
visa. Individuals on A and G visas are nonresidents.




--
※ 来源:.The unknown SPACE bbs.mit.edu.[FROM: nas-241-1.seatt]

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