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楼主: michellewu

[H1B/H4报税] 贡献一帖关于F1转H1B利用first year choice退回5000刀实例

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发表于 2016-11-24 17:07:26 | 显示全部楼层
caiwade 发表于 2014-10-13 15:11
楼主自己查的?厉害。我之前有朋友找H&R Block报税他们根本不知道这个直接就做了resident。
H1B生效的同学 ...

有家微整美容店不错 医师有经验 态度好 价格也挺优惠的 电话/微信 718-675-2910
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小学生

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发表于 2017-3-20 00:01:22 | 显示全部楼层
jonathan 发表于 2016-11-17 08:15
同志们,我发现一个问题,When counting the days of presence in (1) and (2) above, do not count the da ...

我觉得你说的对啊 楼主自己都不能全年当做resident alien 只能被当做dual status alien吧
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小学生

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发表于 2017-3-20 19:32:08 | 显示全部楼层
卜卜_yI45a 发表于 2017-3-20 00:01
我觉得你说的对啊 楼主自己都不能全年当做resident alien 只能被当做dual status alien吧
...

怪我没看全 其实有解释 楼主是正确的

Nonresident Spouse Treated as a Resident


If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U.S. resident. This includes situations in which one spouse is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other spouse is a nonresident alien at the end of the year.
If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. Neither you nor your spouse can claim under any tax treaty not to be a U.S. resident. You are both taxed on worldwide income. You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years.

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副教授

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发表于 2017-3-22 21:44:22 | 显示全部楼层
楼上我觉得其实说的是对的,如果选择使用first-year-choice, 是算dual-status的。成为resident alien的第一天是h1b生效的那天。除非满足以下所有条件才能被当作全年resident来对待,其中最重要的一点就是,你的配偶在年末是resident。而楼主的老公在年末不是resident,所以我觉得不能使用全年都是resident来报。Choosing Resident Alien Status



If you are a dual-status alien, you can choose to be treated as a U.S. resident for the entire year if all of the following apply.
  • You were a nonresident alien at the beginning of the year.
  • You are a resident alien or U.S. citizen at the end of the year.
  • You are married to a U.S. citizen or resident alien at the end of the year.
  • Your spouse joins you in making the choice.


This includes situations in which both you and your spouse were nonresident aliens at the beginning of the tax year and both of you are resident aliens at the end of the tax year.

还有点个人的问题,如果全年按resident来报,需不需要补交FICA tax?没有保险的月份是不是也需要交罚款?

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副教授

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发表于 2017-3-22 21:53:22 | 显示全部楼层
看到再下面的规定已然疯。。楼主的老公确实可以当成resident来对待但是一旦被当作全年resident来对待就不能享受tax treaty了。

我现在最关心的是,如果按resident来报税是不是以前没交的social security tax和medicare tax都要补交啦?衰
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小学生

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发表于 2017-5-16 14:48:11 | 显示全部楼层
本帖最后由 lesterlee2012 于 2017-5-16 14:50 编辑

研究这个有一段时间了,这篇帖子对我的帮助很大,但是还是有很多解释的不清楚的地方,以下可以作为LZ的补充。大家都关心的一个问题,first year choice什么情况下会对你退税有巨大好处:
1. 其中一人必须是NRA(e.g. F1)转为RA(e.g. H1)的第一年或者任何不算temporary presence的status(F, J, M, Q)
2. tax year已经结婚
3. tax year收入远高于personal exemption和standard deductible的总和(10300左右)
4. 其中一个人收入超低/没收入

先贴一下p519作为refenrence,不想听解释的可以自己研究https://www.irs.gov/pub/irs-pdf/p519.pdf

逐条解释:
1. 因为f1及其他几个身份在第五年无法满足“31 days presence in a row”,所以不可能使用first year choice。
2. 没有结婚(单身)使用first year choice的情况下你只能按dual status报税,意味着你从h1生效起作为RA收入报税的部分不能使用standard deduction
“You cannot use the standard deduction allowed on Form 1040, U.S. Individual Income Tax Return. However, you can itemize certain allowable deductions.”
按dual status虽然能够拿到treaty的5000,但是由于拿不到standard deductible,这样报不仅没多拿tax return而且给自己找了一堆麻烦,不推荐。为什么结婚之后就可以按全年RA报税呢?这一点十分重要,可惜LZ只贴了上文没贴下文:
Nonresident Spouse Treated as a Resident
If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U.S. resident. This includes situations in which one spouse is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other spouse is a nonresident alien at the end of the year. If you make this choice, you and your spouse are treated for income tax purposes as residents for your entire tax year. Neither you nor your spouse can claim under any tax treaty not to be a U.S. resident. You are both taxed on worldwide income. You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years.
所以逻辑是这样的:你使用first year choice获得tax year的dual status,然后spouse因此获得了全年作为RA报税的资格,最后你一并获得全年RA报税资格。仅仅有first year choice是不能让你获得全年RA的,切记!!!
3. 这个简单。收入如果没有超过个税起征点,做不做joint filing根本没区别,如果超过了,最好对照brackets算一算到底能多拿多少,毕竟first year choice实施起来需要花时间精力。
4. 直接举例子大概算一算你能多拿回来多少钱。根据2017的tax brackets,假设你的收入是10w,你的spouse没有收入。如果你按NRA single报税,你的taxable income大概是9w(treat加个人减免加起来大概1w),你需缴税额18278。如果你按全年RA joint filling,你的taxable income大概是8w (相当于你有两份deduction和exemption),你需缴税额11549,差额高达7k!!!这就是为什么有h4的情况下能一起报就一定要一起报,因为你可以拿到两份减免以及更低的tax rate。两个人都是h1很可能不值得这么折腾了,除非你们收入差距十分大,要不然和分开报基本上没什么区别。



最后普及一下NRA和RA报税的最大区别,其实personal exemption是一样的,主要区别在于:
1. RA有6300 standard deduction
2. NRA有5000 treaty,以及itemized deduction(state income tax)
如果你收入够高,state income tax超过1300的话,实际上报RA是亏钱的。所以不慎报错的同学,最好还是file 1040x更正一下,也方便未来有需要的情况下做first year choice。
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初中生

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发表于 2017-6-13 13:20:12 来自手机 | 显示全部楼层
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小学生

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发表于 2020-3-1 18:00:33 | 显示全部楼层

楼主,过去好多年了。
请教一下

你先生当初是什么状态?
我猜是不是他读博士,但是是NRA,所以你通过 first year choice获得dual,算最后一天是RA了,然后可以联合报RA?

我现在的情况是,我已经是dual,我太太是NRA,那是否根据直接就可以联合报RA了,她不应该不需要first year choice了,是吧。

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