发信人: hrao (阿土伯~~廉颇还童~heihei~~偶能灌...), 信区: TAX
标 题: 总结1040NR
发信站: The unknown SPACE (Wed Apr 14 21:40:59 1999), 转信
1. 决定你的收入是 US source or non US source. ( see the chart at the end)
简单的说你在中国的收入不是US source, 不打税
你在美国的收入是 US source, 可能要打税
2. if us source, is it effectively connected with a trade or
bussiness in the US or not?
你的 w-2(RA/TA), 1042s (fellowship, 5k treaty part, tuition fellowship part)
intersts, divident from money market, stock gains are all effectively
connected with a trade or bussiness in the US and are taxable.
according to pub 519, chapter 3 Exclusions from gross Income
--> 1) deposits (including CDs) with persons in the banking business
So interest is exempted. U need not fill interest in 1040NR. just
attach a notes saying from pub519, chapter 3, it is exempted.
我开始对"deposits (including CDs) with persons in the banking business"
人为 persons in the banking business是来美国开银行业的人, 律师说我理解有误
anyway, interest is exempted and it is clear now.
w-2 is wages and u can't claim computer/textbooks expenses against that.
(though I know many guys do like that). so is ur 1042s if it is not
u can claim texbooks/comuters expenses against that.
so just claim all ur 1042s fellowship part.
1042s's compensations for personal services. (eg. u part time worked
for the univ). Look at the 1042s form, u may be withheld 30%-10%
fed tax(no state tax). fill this in page 4 of 1040NR inthe corresponding
following maybe wrong since confiliction between fed IRS and state IRS.
Divident gain(for money market fund)
is not effectively connected part and u need to pay 30% treaty tax for that.
Fill it in page 3 of 1040NR.
Capital gains from trading in stocks are not effectively connected.
u need to pay 30% treaty tax.
Note: If u stay in the US less tahn 183 days during the tax year, u need
not pay tax for the capital gains. see pub 519
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
A chart for deciding incomes:(only for NR)
---> 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: 184.108.40.206]