当前在线人数10597
首页 - 分类讨论区 - 海外生活 - 交税与退税版 -阅读文章
未名交友
[更多]
[更多]
文章阅读:填form 8833的方法
[同主题阅读] [版面: 交税与退税] [作者:sunggam] , 2010年03月29日01:30:32
sunggam
进入未名形象秀
我的博客
[上篇] [下篇] [同主题上篇] [同主题下篇]

发信人: sunggam (层次结构), 信区: TAX
标  题: 填form 8833的方法
发信站: BBS 未名空间站 (Mon Mar 29 01:38:52 2010, 美东)


关于置顶里关于resident保税和tax treaty的问题,精华区里菜单4建议需要填8833表。
仔细读了一下,不过精华区里没找着具体怎么填。自己在网上找到了一个填8833的样本:

http://www.huaren.us/dispbbs.asp?boardID=336&ID=283369&page=1

转到这里,希望能方便有需要的。另外,我加了其中提到的几个IRC section的link。

---------------------------------------------------------------

首先感谢meggiejin米女的消息。豆豆把给我的魅力什么的东西给她加上吧。这里把meggiejin米女没有说

得很详细的东西说一下。

中美之间5000的treaty是适用于5年之后按照resident报税的f1的,pub519里有明确地说明。填表的时候

填1040,在第21项里写-5000,注明treaty exempt, see form 8833。然后附上一张8833表。

8833 表的填法很简单,上边写你的姓名住址社会安全号。然后在“The taxpayer is disclosing a

treaty-based return position as required by section 6114”后边打钩。

第一项,写:a. China, P.R.

                     b. 20(c), paragraph 2, 04-30-84 protocol
20(c): http://www.irs.gov/pub/irs-trty/china.pdf

第二项,写:IRC61; 871(b)

IRC 61: http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000061----000-.html
IRC 871(b): http://www.law.cornell.edu/uscode/html/uscode26/usc_sec_26_00000871----000-.html



第三、四项,空着不填

第五项很麻烦,我找了几个样本,然后和meggiejin给出的范文综合了一下,写成了这么一段,大家把这

段话照抄上去,反正有的是地方。

1. I am a citizen of China, PR. I entered the US in July 2001 as a student on F-1 visa. I

maintained the F-1 status since then. I am present in the US for the purpose of studying at

XXX University.

2. I am still a citizen of China, PR and am not a US citizen. I have not been lawfully

accorded the privilege of residing permanently in the United States as an immigrant, either.

I have become a resident alien for tax purposes starting 2006 under the substantial presence

test of IRC 7701(b), because my stay in the US exceeds five years.

3. Article 20(c) of the USA-China income tax treaty allows an annual $5000 exemption of

student wages from gross income for personal services.

4. Paragraph(2) of the 04-30-1984 protocol of the USA-China income tax treaty contains the

"saving clause" of the treaty, which normally acts to nullify the tax teaty's benefits once

a resident of China has become a resident of the USA. However, paragraph(2) of the Protocol

also specifies exceptions to the saving clause, among which is article 20 on student and

trainees. This means that, even though I have become a resident alien under the substantial

presence test of IRC 7701(b), I may still claim the benefit of ariticle 20 of the USA-China

income tax treaty.

5. I have elected to do this, and am claiming an exclusion from gross income for 2006 of

$5000 in student wages as allowed by article 20(c) of the USA-China income tax treaty.

特殊情况如下:

如果你收到了 1042S表(scholarship or fellowship),按照中美间的treaty,这部分在5年以后也是可

以免税的。在这种情况下,1040表中的第21项写上

-(5000+1042S 注明的金额),8833表中作如下修改:

第一项b,改写为: 20(b),20(c), paragraph 2, 04-30-84 protocol

第五项最后加上这么一段话:

6. I am also claiming an exclusion from gross income of $XXX for my income from a

scholarship as allowed by article 20(b) of the USA-China tax treaty.

TOTAL EXCLUSION CLAIMED:  $XXXX





--

※ 修改:·sunggam 於 Mar 29 01:40:06 2010 修改本文·[FROM: 76.124.]
※ 来源:·BBS 未名空间站 海外: mitbbs.com 中国: mitbbs.cn·[FROM: 76.124.]

[上篇] [下篇] [同主题上篇] [同主题下篇]
[转寄] [转贴] [回信给作者] [修改文章] [删除文章] [同主题阅读] [从此处展开] [返回版面] [快速返回] [收藏] [举报]
 
回复文章
标题:
内 容:

未名交友
将您的链接放在这儿

友情链接


 

Site Map - Contact Us - Terms and Conditions - Privacy Policy

版权所有,未名空间(mitbbs.com),since 1996