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文章阅读:总结一下F-1报Federal Income Tax
[同主题阅读] [版面: 交税与退税] [作者:goretex] , 2015年01月26日22:48:23
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发信人: goretex (GORE-TEX), 信区: TAX
标  题: 总结一下F-1报Federal Income Tax
发信站: BBS 未名空间站 (Mon Jan 26 22:48:23 2015, 美东)

只适用于最简单的没有其他收入的情况。如果有不正确的地方希望大家能指出~

1. In school,non-resident alien:
a. claim exemptions (see http://www.irs.gov/pub/irs-trty/china.pdf):
    (1) Article 20b (Fellowship and Grant): W8B-EN;
    (2) Article 20c ($5,000 exemption): Form 8233;
b. tax refund:
    (1) 1040NR or 1040NR-EZ (and form W-2);
    (2) Form 1042-S (one for each treaty claimed) + Form 8843;
    (3) Itemized deduction only;
c. You don't need to pay FICA tax (medicare and social security);
d. You cannot use e-file for tax refund.

2. OPT, non-resident alien:
a. You are eligible for the article 20b and 20c (see http://www.irs.gov/pub/irs-trty/china.pdf);
b. You don't need to pay FICA tax (see http://www.irs.gov/Individuals/International-Taxpayers/Foreign-Student-Liability-for-Social-Security-and-Medicare-Taxes);
c. If your HR doesn't provide you Form 8233 and 1042-S for Article 20c,
please use Form 8833 for refund;
d. If you are taxed for medicare/social security, please use Form 843 and
Form 8316 for refund;
e. You cannot use e-file for refund. Itemized deduction only.

3. In school (as student), resident alien:
a. You are eligible for the article 20b and 20c, please use Form W-9 to
claim the exemptions (one for each treaty). Please see http://www.irs.gov/Individuals/International-Taxpayers/Resident-Alien-Claiming-a-Treaty-Exemption-for-a-Scholarship-or-Fellowship ;
b. You don't need to pay FICA TAX ONLY WHEN YOU ARE STUDENT EMPLOYED BY THE
SCHOOL. Please see http://www.irs.gov/Individuals/International-Taxpayers/Foreign-Student-Liability-for-Social-Security-and-Medicare-Taxes and http://www.irs.gov/Charities-&-Non-Profits/Student-Exception-to-FICA-Tax ;
c. Use Form 8833 for treaty refund, use Form 843 for FICA tax refund;
d. You can use e-file for refund. Standard deduction or itemized deduction.

4. OPT, resident alien:
a. You are still eligible for Article 20b and 20c (please use W-9 to claim
exemptions);
b. You MUST pay the FICA tax (please see http://www.irs.gov/Individuals/International-Taxpayers/Foreign-Student-Liability-for-Social-Security-and-Medicare-Taxes)
c. Use Form 8833 for treaty refund;
d. You can use e-file for refund. Standard deduction or itemized deduction.
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