发信人: shishishishi (shishishishi), 信区: TAX
标 题: SUMMARIES
发信站: The unknown SPACE (Wed Apr 3 23:41:02 2002), 站内信件
this is not legal advice nor I'm your paid tax preparer,
only take these advices at your own risk. I'm doing my
best to make these as "correct" as it can be, with help
from you, but there's no any guarantee or warranty...
all "tax" here means federal tax. check your state publication
on state rules.
OPT/CPT is student.
1, if you are a student came in the us in 1996 or later,
and still are student now, you are _non-resident alien_.
unless you are married to a resident alien/citizen at
end of 2001 and choose to file jointly as resident (which
should save you tax).
2, your scholarship/fellowship (code 15 on 1042-S) is
exempted under treaty article 20(b). I do NOT think
you can claim your RA/TA salary as scholarship unless
your school gave you proof for that. however, there
were people did that and claimed all taxes back. In
my opinion, that is wrong.
3, $5000 of your salary (code 19 on 1042-S if you get
that, but you don't have to have 1042-S to claim this)
is exempted under treaty article 20(c).
4, you CAN claim these treaty benefits even you can file
as resident alien. STOP saying you can't.
5, I do NOT think costs on tuitions, books, computers etc.
are deductible if you file as non-resident. however, if
you file as resident, you can get life time learning credit
6, F1->H1. you need to count days of H1 in 2001.
-6.1 if 183 days or more, you were non-resident for F1
part and resident for H1 part. now, if you were married at
end of 2001, you can file jointly with spouse and you can
file as resident for whole 2001. this normally should save
tax. if you were not married at end of 2001, legally you
would have to file as dual-status.
-6.2 if less than 183 days but more than 30 days, you have
a "first-year choice". which means if NOW, days in 2002
plus 1/3 of days in 2001 is 183 or more, you can treat the
days of H1 in 2001 as resident. thus you can file either as
dual-status, or if you were married at end of 2001, file
as resident. again, filing as resident is good. but if you
were single, filing as dual-status may not much beneficial,
but you may still able to take some deductions like mortgage
insterest or take credit on tuition, dependents etc.
7, some people have cited some information stating that
those changed visa type can't take treaty benefit for
those visa types.
※ 来源:．The unknown SPACE bbs.mit.edu．[FROM: 188.8.131.52]