当前在线人数15172
Re: response from IRS about my treatie - 未名空间精华区
首页 - 版面精华区 - 海外生活精华区 - 交税与退税版精华区 - 精华区文章阅读 首页
未名交友
[更多]
[更多]
Re: response from IRS about my treatie

发信人: lacido (Student of Three Excellencies), 信区: TAX
标  题: Re: response from IRS about my treatie quest
发信站: The unknown SPACE (Wed Mar 19 10:14:26 2003), 站内信件

【 在 gillyflower (紫) 的大作中提到: 】
: The answer differs from what I learned from this website. Why? How to argue
: with them? What should I say?
: $$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$$
: If you elect to file jointly with your husband who is a resident alien
You should reply to the IRS, and include your authorities.
            Ariticle 20(c) of the USA-China income tax treaty allows
        an annual $5000 exclusion of student wages from gross
        income. The article contains no time limit, and a Chinese
        student who qualifies for it may use the article for
        as long as he is a bona fide student in valid F-1 status. 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. Therefore, even though
        the taxpayer has become a resident alien for tax purposes, he may still
        claim the benefit of ariticle 20 of the USA-China income
        tax treaty.
            The Treasury Department Technical Explanation of the USA-China I
ncome Tax Treaty also states that Aiticle 20 of the treaty is excepted from th
e "saving clause" of paragraph 2 of the 1984 Protocol, so its benefits are ava
ilable to persons who otherwise qualify even if they become U.S. residents.
:

then you are going to be treated for U.S. tax purposes
as a resident
: alien also. Unfortunately tax treaty benefits are not available to
: resident aleins or to persons who elect to be treated as resident aliens for
: U.S. tax purposes. So you will not be able to exclude $5,000 of income
: under the U.S. /China tax treaty if you elect ot file jointly with your
: spouse. See publication 901 under application of treaties for more on
: this subject. If you elect to file jointly with your spouse you should
: attach a statement to your return. See publication 54 under "nonresident
: spouse treated as a resident" for what that statement should contain.
: The publications mentioned here can be had at our web site at
: www.irs.gov or by calling 1-800-tax-form.
: Your Question Was:
: TP is Chinese citizen with F-1 visa, wants to file MFJ with her
: husband, who is a Resident Alien. How does she exclude $5,000.00 of her income
: under treaty with China?
: This answer is based on our understanding of the facts you presented in
: your question.  Omission of facts may affect the answer given. 
: IRS forms and publications may be accessed on our web site at the
: following address: http://www.irs.gov/forms_pubs/index.html or ordered
: through our toll-free forms line at:
:  800-829-3676
: which is available 24 hours a day, 7 days a week, with 7-10 days
: delivery time.
: Other useful toll-free numbers include:
:  800-829-1040 IRS Tax Help Line for Individuals
: (NEW) 800-829-4933 Business and Specialty Tax Help Line
: (NEW) 800-829-1954 Refund Hotline
: Here's a tip for navigating the IRS web site. Use the "search" button
: at the left side of the web page.  Enter key words or phrases for your
: topic in the entry box.   It could help you find your answer
: immediately.


--
※ 来源:.The unknown SPACE bbs.mit.edu.[FROM: 24.195.]

[返回]
赞助链接
南京航空航天大学
浙江大学
未名交友
将您的链接放在这儿
 

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

版权所有,未名空间(mitbbs.com),since 1996