发信人: bellr (bellr), 信区: TAX
标 题: Re: 填form 8833的方法
发信站: BBS 未名空间站 (Tue Mar 30 03:33:34 2010, 美东)
Do not include on line 3 amounts exempted under a tax treaty. Instead,
include these amounts on line 6 and complete item J on page 2 of form 1040NR
I am filling for my 2009 tax return by using 1040-NREZ form. I am qualified
for a $5000 treaty based exemption, therefore, I will have to file a form
8833 along with my tax return. My question is, when I fill in the form 1040-
NREZ item 3 (wages, salaries), do I need to subtract the $5000 off first?
for example, my income is $40000 shown in my w2, I just put down $35000 in
form 1040-NREZ item 3?
Generally, you will need to fill in Item J on page 2 of the form, and then
place the amount of income exempt due to treaty on line 6 of the 1040EZ. Do
not include the $5000 on line 3.
That is what I did, but by doing this, the number I fill in line 6 is not
included in any of the following calculation, which means the amount I got
in line 23a is the same as no treaty attached. I just got my tax refund
yesterday from IRS and it is the exact amount I put in line 23a.I didn't see
the treaty base exemption do me any favor here. So is that a mistake from
IRS or I will get the extra refund afterward? I have no clue!
Line 23a is your refund of taxes. You don't get $5000 back as a refund. You
are allowed to exclude $5000 from your income that is taxed. For example, if
you are in the 15% tax bracket, and you did not exclude the $5000, your tax
would have been approx. $4184. By excluding the income, your tax should
have been approx. $3434, so you saved $750 in taxes.
Thank you for your quick response. I understand the $5000is not a refund. Do
you mean that the taxable income in line 14 should exclude the $5000? if it
is, I got very confused now since according to the notes after each line (i
.e. 12 Subtract line 11 from line 10), the instruction does not direct me to
subtract line 6 in any place
Yes, I agree that is somewhat confusing, since there is no subtraction of
the exempt income, only exclusion. Presuming you fill out section J on the
second page, you will be placing the exempt amount on line 6. The 1040NR EZ
instructions for line 3 state on the top left hand corner of page 5, "Do not
include on line 3 amounts exempted under a tax treaty. Instead, include
these amounts on line 6 and complete item J on page 2 of Form 1040NR-EZ."
Therefore, you are subtracting the exempt amount before you make the entry
on line 3, so yes, line 14 would not include the $5000.
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