发信人: zengdl (方鸿渐博士), 信区: TAX
标 题: F1/OPT -> H1 and treaty
发信站: Unknown Space - 未名空间 (Tue Jan 27 22:16:08 2004) WWW-POST
If you have stayed in US for <= 5 calendar years as of Dec 31st of last year,
pub 519 on www.irs.gov
1. if you change from F1 to H1 and you are single,
you may need to file as dual-status or nonresident, depending on
whether you have been on H1 for more than 183 days.
unfortunately you can't take standard deduction in either case.
2. if you change from F1 to H1 and you are married
and you have been on H1 for at least 31 days,
you can file as resident married jointly for the whole year,
and enjoy standard deduction and tax treaty.
However if your H1 days < 183, you need to file extension first.
See First-Year Choice in pub 519 for details.
3. if you have been on H1 for less than 31 days,
you have to file as nonresident.
Note: If your payroll withholds SS/Med tax during your F1 by mistake
and refuses to give you refund, you may file Form 843 with IRS
to get it back if you file as nonresident or dual-status.
If you have stayed in US for >5 calendar years as of Dec 31st of last year,
you should file as resident for last year.
If you are eligible for treaty, see Menu 4 of JingHuaQu.
【 在 egao (laVieenRose) 的大作中提到: 】
: I assume you meant irs.gov, but I found no publication 92. Can you confirm
: that? thanks.
: 【 在 HuanHuanLan (小神仙) 的大作中提到: 】
: : futher more, if you have H1 in the second part of the year, you can file
: : status. it could save you over $1000 cash on tax. i.e. use the $5000
: : excemption for OPT and $4750 + 3050 excemption for H1.
: : See irs.org and the publication 92.
: : 【 在 mliu (Michael) 的大作中提到: 】
: : : 我用OPT working, payroll的人说我是F1 status(OPT当然还是F1了)
: : : 5000的就不适用,是这样吗
: : :
: : :
※ 修改:．shishishishi 于 Jan 27 22:36:11 修改本文．[FROM: 24.211.]
※ 来源:．Unknown Space - 未名空间 mitbbs.com．[FROM: 24.228.]