发信人: tank (T-90), 信区: TAX
标 题: No.2 and some useful info for tax treaties
发信站: The unknown SPACE (Wed Mar 6 16:27:15 2002), 转信
B4 the system was down, there was a discussion about the US china tax treaty
for lecture, professor and researcher. Someone said the article 19 only applys
to J1 visa holders. I asked the question to IRS. In the begining they told me
I have to pay federal tax as H1 holder. Then I argued with them. After
several exchanges of emails, I got a positive one yesterday.
Here's part of the email:
>As a researcher from China you will generally be exempt from U.S. income
>tax for a 3-year period. While this provision is generally limited to
>people admitted on either the J, F, Q, or M visas, this is not the case
>with the China tax treaty.
>Assuming you meet the substantial presence test you will be considered a
>resident alien and generally taxed as a U.S. citizen. However, the
>U.S. China tax treaty has an exception to the savings clause that would
>tax your income from your research activities and allows the benefits of
>Article 19 to continue. Article 19 of the treaty provides the exemption
>of income tax for researchers from China for 3 years.
>If you met the substantial presence test as a result of your H1 visa, you
>would file a Form 1040, U.S. Individual Income Tax Return. Because you
>will be claiming a treaty based position which changes the provisions of
>the Internal Revenue Code you must attach a Form 8833,Treaty-Based Return
>Position Disclosure Under Section 6114 or 7701(b).
>While this treaty provision exempts your income from research from federal
>income tax, this benefit does not extend to social security and Medicare
So this is the official answer. You can enjoy it without any worry.
※ 来源:．The unknown SPACE bbs.mit.edu．[FROM: 22.214.171.124]