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填form 8833的方法
[版面:交税与退税][首篇作者:sunggam] , 2010年03月29日01:30:32 ,57473次阅读,10次回复
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sunggam
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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.]

 
fixed
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发信人: fixed (ss), 信区: TAX
标  题: Re: 填form 8833的方法
发信站: BBS 未名空间站 (Mon Mar 29 02:02:27 2010, 美东)

如果是直接从国内过来的H-1b,第一项b应该是 article 19;第二项怎么填呢?

【 在 sunggam (层次结构) 的大作中提到: 】
: 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
: ...................


--

※ 来源:·BBS 未名空间站 海外: mitbbs.com 中国: mitbbs.cn·[FROM: 70.177.]

 
robin95
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发信人: robin95 (robin95), 信区: TAX
标  题: Re: 填form 8833的方法
发信站: BBS 未名空间站 (Mon Mar 29 23:51:25 2010, 美东)

谢谢了:)

同问。

另外,只写article 19就可以了么?还是要写多少段阿什么的?谢谢
【 在 fixed (ss) 的大作中提到: 】
: 如果是直接从国内过来的H-1b,第一项b应该是 article 19;第二项怎么填呢?
: 表。
: 本:
: meggiejin米女没有说
: 地说明。填表的时候
: 8833表。
:  disclosing a



--

※ 来源:·WWW 未名空间站 海外: mitbbs.com 中国: mitbbs.cn·[FROM: 141.217.]

 
ironny
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发信人: ironny (静水流深), 信区: TAX
标  题: Re: 填form 8833的方法
发信站: BBS 未名空间站 (Tue Mar 30 00:03:31 2010, 美东)

如果要claim这个tax treaty,是不是就不能用那些online的软件,只能用手填啦?

【 在 sunggam (层次结构) 的大作中提到: 】
: 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
: ...................



--

※ 来源:·WWW 未名空间站 海外: mitbbs.com 中国: mitbbs.cn·[FROM: 98.169.]

 
bellr
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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)

对于treaty应该在哪里减的问题,我看了手册,同时也在网上找了一些信息。

在1040NR-EZ的instruction里面的第5页关于Line 3有这么一个信息:
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.

然后在网上找到一个帖子:
Question:
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?

Answer:
Hello there,
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.

Reply:
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!

Answer:
Hello,
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.

Reply:
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

Accepted Answer:
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.

结论就是:
在填line3的时候就要把5000先减掉,然后附上8833.
--

※ 来源:·WWW 未名空间站 海外: mitbbs.com 中国: mitbbs.cn·[FROM: 71.156.]

 
ironny
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发信人: ironny (静水流深), 信区: TAX
标  题: Re: 填form 8833的方法
发信站: BBS 未名空间站 (Tue Mar 30 10:15:11 2010, 美东)

人家在讨论resident填法,不是NR的填法

【 在 bellr (bellr) 的大作中提到: 】
: 对于treaty应该在哪里减的问题,我看了手册,同时也在网上找了一些信息。
: 在1040NR-EZ的instruction里面的第5页关于Line 3有这么一个信息:
: 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.
: 然后在网上找到一个帖子:
: Question:
: 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-
: ...................



--

※ 来源:·WWW 未名空间站 海外: mitbbs.com 中国: mitbbs.cn·[FROM: 65.207.]

 
ironny
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我的博客
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发信人: ironny (静水流深), 信区: TAX
标  题: Re: 填form 8833的方法
发信站: BBS 未名空间站 (Tue Mar 30 10:15:19 2010, 美东)

人家在讨论resident填法,不是NR的填法

【 在 bellr (bellr) 的大作中提到: 】
: 对于treaty应该在哪里减的问题,我看了手册,同时也在网上找了一些信息。
: 在1040NR-EZ的instruction里面的第5页关于Line 3有这么一个信息:
: 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.
: 然后在网上找到一个帖子:
: Question:
: 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-
: ...................



--

※ 来源:·WWW 未名空间站 海外: mitbbs.com 中国: mitbbs.cn·[FROM: 65.207.]

 
fogbow
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发信人: fogbow (fobow), 信区: TAX
标  题: Re: 填form 8833的方法
发信站: BBS 未名空间站 (Mon Apr 12 17:55:18 2010, 美东)

Mark.
--

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