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Re: TA RA的收入也属于Grants (from Pub - 未名空间精华区
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Re: TA RA的收入也属于Grants (from Pub

发信人: pzh (panda), 信区: TAX
标  题: Re: TA/RA的收入也属于Grants (from Pub. 515), 因而可以全免
发信站: The unknown SPACE (Tue Apr 16 16:25:53 2002), 站内信件

agree with you.
Just checked, starting from Feb. 2001, the following are added to
publication 515:

--------------------------------
Grants given to students, trainees, or researchers which require
the performance of personal serices as a necessary condition for
disbursing the grant do not qualify as scholarship or fellowship
grants. Instead, they are compensation for personal services
considered to be wages. It does not matter what term is used to
describe the grant

..... An alien student may not alaim a scholarship or fellowship treaty
exemption agains income which has been reported to him on Form W-2 as
wages.
________________________________

This is it, at least from the explanation of US IRS. However,
these didn't appear in previous versions of publication 515. So, IRS
may have realised this from previous years.

【 在 platy (保证口令正确) 的大作中提到: 】
: *do not qualify*
: *considered to be wages*
: You want to say it is fellowship or not?
: btw, don't say a current law is WRONG, even it is wrong, you still
: have to follow it
: 【 在 manfree (free) 的大作中提到: 】
: : 请看Publication 515第19页左边:
: : Grants given to students, trainees, or researchers which require
: : the performance of personal serices as a necessary condition for
: : disbursing the grant do not qualify as scholarship or fellowship
: : grants. Instead, they are compensation for personal services
: : considered to be wages. It does not matter what term is used to
: : describe the grant (...)
: : 关于这段话我的理解是:
: : TA/RA属于grants, grants是个非常general的词
: : 再根句 20(b), 毫无疑问, TA/RA是不用交税的. 现在看来, 错的是IRS
: : pub. 519上的那个表. Incoming code 19 里面应该加上一栏, 如果
: : source是tax-exempt organization的话, 应该也是unlimited的
: : 各位大拿们对我的logic有没有不同意见呀?


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