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楼主: wendy_dorothy

[F1/F2报税] OPT 来美超过5年 用1040+treaty 报税

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博士后

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发表于 2016-1-4 20:32:46 来自手机 | 显示全部楼层
wendy_dorothy 发表于 2016-1-4 19:08
如果来美国超过五年,OPT期间你的工资不属于 service performed by students employed by a school, colleg ...

作为一只CPA天天给别人报税 但是自己的我就搞不懂了 自己觉得报1040的话严格来讲不能用treaty的
h1b是100%不能用treaty的 除非你愿意报成dual status
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副教授

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发表于 2016-1-4 20:45:49 | 显示全部楼层
wendy_dorothy 发表于 2016-1-4 19:08
如果来美国超过五年,OPT期间你的工资不属于 service performed by students employed by a school, coll ...

额真的吗,我的博士朋友五年毕业了后工作时用opt也是没有交social security和medical的,跟hr一说是opt人家就从系统里免了。。。难道要补交。。。如何补交啊,irs会发信通知?还以为可以省一年的ssn tax和medical tax直到拿到h1b呢哎。。。
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wendy

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 楼主| 发表于 2016-1-5 07:44:20 | 显示全部楼层
品品品小奇 发表于 2016-1-4 19:32
作为一只CPA天天给别人报税 但是自己的我就搞不懂了 自己觉得报1040的话严格来讲不能用treaty的
h1b是10 ...


握爪。。。作为CPA。。。我对自己的税特别没有底。。。。。
我觉得OPT期间的收入是 可以用 treaty的,即便是 用1040, 因为IRS states "However, if you entered the United States as a nonresident alien, but you are now a resident alien for U.S. tax purposes, the treaty exemption will continue to apply if the tax treaty's saving clause provides an exception for it... Some exceptions to the saving clause apply to all resident aliens (for example, under the U.S.-People's Republic of China treaty)."
OPT 是属于 students and trainees,所以根据
ARTICLE 20 (Students and Trainees)
A student, business apprentice or trainee who is, or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first- mentioned Contracting State solely for the purpose of his education, training or obtaining special technical experience shall be exempt from tax in that Contracting State with respect to:
(a) payments received from abroad for the purpose of his maintenance, education, study, research or training;
(b) grants or awards from a government, scientific, educational or other tax-exempt organization;
and
(c) income from personal services performed in that Contracting State in an amount not in excess of 5,000 United States dollars or its equivalent in Chinese yuan for any taxable year.
OPT应该可以 claim treaty




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wendy

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 楼主| 发表于 2016-1-5 07:47:25 | 显示全部楼层
Adrienne 发表于 2016-1-4 19:45
额真的吗,我的博士朋友五年毕业了后工作时用opt也是没有交social security和medical的,跟hr一说是opt人 ...


严格意义上讲。。。他/她应该交的。。。如果他不是在学校打工什么的。。。。。
如果IRS在三年内发现不了。。。那就不用交了呗~~
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博士后

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发表于 2016-1-5 08:01:09 来自手机 | 显示全部楼层
wendy_dorothy 发表于 2016-1-5 07:44
握爪。。。作为CPA。。。我对自己的税特别没有底。。。。。
我觉得OPT期间的收入是 可以用 treaty的,即便 ...

尤其是我已经交了绿卡申请更不知道要不要补fica了
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发表于 2016-1-5 10:43:01 | 显示全部楼层
wendy_dorothy 发表于 2016-1-4 19:10
别提了。。。都是泪。。。。。

你觉得如果上半年OPT 下半年 H1B, 还能用treaty 吗?

我不建议。
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博士

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发表于 2016-1-13 18:49:54 | 显示全部楼层
请教楼主如果超过五年,目前用full-time CPT (去年h1b 没中。。。)的可以用treaty吗?
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发表于 2016-1-14 12:49:54 | 显示全部楼层
我去年刚开始opt 我的朋友一直跟我说学生opt的收入不用上税 扣了税可以要回来 他这个说法不对吧? 不上税只是针对5000的对么?...
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发表于 2017-1-23 15:47:03 来自手机 | 显示全部楼层
求email1040看看例子可以吗 我发现1040 EZ似乎没法填写treaty呢
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禁止发言

发表于 2017-2-3 03:49:43 | 显示全部楼层
2015年的报税没有用5000treaty,现在还能退税回来嘛?怎么操作呢?
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发表于 2017-2-3 23:34:24 | 显示全部楼层
品品品小奇 发表于 2016-1-5 08:01
尤其是我已经交了绿卡申请更不知道要不要补fica了

请问你是来美超过5年,工作时fica从来没交过么?
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小学生

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发表于 2017-2-20 07:05:30 | 显示全部楼层
我想知道在美超五年的OPT,州税应该按什么身份啊
我在加州,联邦我知道是居民,加州不清楚
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小学生

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发表于 2017-2-23 15:34:38 | 显示全部楼层
感谢楼主分享 不过想纠正一下 如果纠正的不对 请大家指出

我也一直听人说F-1五年以上就按居民报税了,看了这个帖子才知道是这么算出来的。楼主的材料应该是来自publication 519 "https://www.irs.gov/pub/irs-pdf/p519.pdf". 里面确实有提到这样算presence天数,不过后面又有对presence天数的详细解释,F 和 J 一类的签证下的天数是不算的。

Days of Presence in the United States
You are treated as present in the United States on any day you are physically present in the country at any time during the day. However, there are exceptions to this rule. Do not count the following as days of presence in the United States for the substantial presence test.
... ...
- Days you are an exempt individual.
... ...

后面又有对exempt individual的解释:

Exempt individual. Do not count days for which you are an exempt individual. The term “exempt individual” does not refer to someone exempt from U.S. tax, but to anyone in the following
categories.
... ...
- A student temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa, who substantially complies with the requirements of the visa.
... ...

所以结论就是不论学生签证多久都不以居民报税。我已经H-1B多年了,不过学生时期都是这么报的,之后也是这么跟别人讲的,希望没有误导别人
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博士后

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发表于 2017-2-25 22:51:52 来自手机 | 显示全部楼层
pchan014 发表于 2017-2-23 17:34
感谢楼主分享 不过想纠正一下 如果纠正的不对 请大家指出

我也一直听人说F-1五年以上就按居民报税了,看了 ...

不能这么说,如果超过5个calendar year,且不能证明有closer connection to a foreign country, 就要以resident allien身份报税,在你说的519里面,还有这样一段话
“student in 2016 if you have been exempt as a teacher, trainee, or student for any part of more than 5 calendar years unless you meet both of the following requirements.
You establish that you do not intend to re- side permanently in the United States. You have substantially complied with the requirements of your visa.
The facts and circumstances to be considered in determining if you have demonstrated an in- tent to reside permanently in the United States include, but are not limited to, the following. Whether you have maintained a closer
connection to a foreign country (discussed later).
Whether you have taken affirmative steps to change your status from nonimmigrant to lawful permanent resident as discussed later under Closer Connection to a Foreign Country.
If you qualify to exclude days of presence as a student, you must file a fully completed Form 8843 with the IRS. See Form 8843, later.”
而closer connection的证明需要提供在中国的taxable income,要证明中国是tax home
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小学生

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发表于 2018-2-2 16:20:19 | 显示全部楼层
pchan014 发表于 2017-2-23 15:34
感谢楼主分享 不过想纠正一下 如果纠正的不对 请大家指出

我也一直听人说F-1五年以上就按居民报税了,看了 ...

Solution:
Date of entry into United States: 08-15-2011
Student F-1 visa. Exempt Individual for 5 calendar years (2011 through 2015).
Then, begin counting 183 days at this date: 01-01-2016.
Number of nonexempt days in United States during 2016: 366 days
Current year (2016) days in United States × 1 = 366 days
Prior year (2015) days in United States × 1/3 = 0 days
Second Prior year (2014) days in United States (0) × 1/6 = 0 days
Total = 366 days
Wei Wu passed the substantial presence test on 07-01-2016 (the 183rd day of 2016). Wei Wu's residency starting date under I.R.C. § 7701(b) is 01-01-2016 (the first day he was present in United States during the calendar year in which he passed the substantial presence test).

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