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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: manfree (free), 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 (Wed Apr 17 00:39:02 2002) WWW-POST

我找了些关于对scholarship/fellowship征税沿革的文章
http://home.okstate.edu/Policy.nsf/483c0b76d56e01c2862562b100059b03/7992d5167d
2b030c862562e700591af7?OpenDocument
http://www.asu.edu/counsel/brief/fedtax.html

如果我没看错的话,86年以前,RA/TA都基本上是不用交税的,86年国会通过了新法律,
把scholarship/fellowship分成了taxable和non-taxable的两部分, 于是TA/RA得来
的钱就变成taxable的了,但是仍然可以根据treaty部分或全部减免。
84年制订treaty的时候,TA/RA的钱和交学费那部分钱在税法里是不分的,87年里的
technical explanation里同样没有区分,因而可以认为treaty里面的grants至少在
84年是包含了RA/TA的钱。Treaty到现在持续有效,因而其覆盖范围因该保持84年制
定treaty时的状态。美国国会后来对于fellowship/scholarship的补充规定不能作为
对TA/RA征税的依据。

是不是make sense呀?我想是有道理的,除非是发现了关于中美税务条约的新情况


【 在 hanzo (英雄本"色") 的大作中提到: 】
: 20b
: (b) grants or awards from a government, scientific, educational or other
:  tax-exempt organization;
:
: according to pub 515, TA/RA's wages are grants
: acording to 20b, they are tax free
: nothing is related to scholarship/fellowship.
: 20b is not a SF exemption treaty either
:
: I am following the rules. Am I?
:
: 【 在 pzh (panda) 的大作中提到: 】
: : 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.
:


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※ 来源:.The unknown SPACE bbs.mit.edu.[FROM: 151.204.110.52]

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