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Joint Return (H1&F1) - My Experience

发信人: aerostar (Piggy), 信区: TAX
标  题: Joint Return (H1&F1) - My Experience
发信站: Unknown Space - 未名空间 (Wed Apr  7 11:38:39 2004) WWW-POST

It is still possible to file joint return and claim the US-China Tax Treaty
Benefits (whether it's the $5000 for wages or total amount of fellowship).  I
did it last year and had no trouble getting refund.  I am doing it this year
too.

Here's what to do.  (This is what I got from Tax filing specialist of our
International Students and Scholars Services)

Tax Treaty Claim for Resident Alien Filing the 1040 for 2002

The treaty-exempt income is first included in the wages, tips, salaries, etc.
but then taken out as a negative adjustment (in parenthesis) on line 21 as
"other income."  Note, "See attached 8833" on the line next to the "other
income" description.  On the attached 8833 the taxpayer should check the box
to indicate a U.S. citizen or resident, then supply the appropriate treaty
info in box 1 (including the treaty article, saving clause and exception to
the saving clause citations).  The narrative section will allow for specific
details - brief immigration history, substantiation of the continued treaty
claim, etc.   The return and attachments should be sent to the IRS'
Philadelphia Service Center, regardless of where the 1040 instructions say,
because Philadelphia is the center best-equipped to handle international
issues.

On the Form 8833, (you can download from http://www.irs.gov) use the following
information to complete the form

· The taxpayer is disclosing a treaty-based return position… [X]
· The taxpayer is a dual-resident taxpayer and is… [   ]

Check this box if the taxpayer is a U.S. citizen or resident… [X]

1a.  list the treaty country
1b. list the specific treaty article.   And with PR China, you should also
list the protocol, so the line for Teachers/Researchers would read, “Article
19 and Paragraph 2 of the 4/30/84 protocol” and for students would read,
“Article 20 and Paragraph 2 of the 4/30/1984 protocol.”
2. IRC 61; 871(b)
3. N/A
4. N/A

Line 5 will need to be modified to suit each individual who completes the form
according to their immigration status, date of entry, and country of tax
residency.   DO NOT copy and paste this information verbatim.  The examples
below are from wording created when needed for the MU campus VITA site.  If
you don’t find your country information or immigration circumstances
reproduced below, you will need to research for yourselves the treaty articles
and benefit information.

Each page is for a different country or different immigration status
circumstances.

The verbiage originally came from the IRS, so references to “visa status”
and “on an __ visa” were deliberately left in so as not to confuse the IRS
reviewers who will receive this information on the return.


CHINA STUDENT


1. a. Treaty country: China
b. article:  20(c)

1. Taxpayer is a citizen of China.  He entered the USA on ______ in F-1 status
and has remained in F-1 status continuously since then.  Under the residency
rules of IRS 7701(b) the taxpayer passed the substantial presence test in
20___ and his residency starting date was January 1, 20___.  This means that
for 2002, the taxpayer is a resident alien and is filing form 1040 for 2002 as
a resident alien.

Article 20(c) of the USA-China income tax treaty allows an exclusion of
$5,000 of student wages from gross income for a five-year period commencing on
the student’s date of arrival in the USA.  Paragraph 2 if the 4-30-84
Protocol of the USA-China income tax treaty contains the “saving clause” of
the treaty, which normally acts to nullify the tax treaty’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(c) on students.  This means that, even though the taxpayer has
become a resident alien under the substantial presence test of IRS 7701(b), he
may still claim the benefit of article 20(c) of the USA-China income tax
treaty.  The taxpayer has elected to do this and is claiming an exclusion from
gross income for 2002 of $5,000 in wages as allowed by article 20(c) of the
USA-China income tax treaty.














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