随便写点什么报税的东西造福大家吧~~~

菠萝女皇 · 发表于 2015-1-23 11:48:18

本帖最后由菠萝女皇于 2015-1-23 11:02 编辑

一年一度的tax season又到了，忙的同时还是写一点东西造福大家吧~~~
写几点过去几年报税中遇到的常见问题吧：

1，1040还是1040NR？
基本留学生F/J签证前5年都是1040NR，如果中途结婚绿卡/公民另算。
H1B生效10月1开始当年算DUAL STATUS，关于这个有些复杂，详情可以看：http://www.irs.gov/Individuals/International-Taxpayers/Taxation-of-Dual-Status-Aliens
F签证5年之后1040

2，什么样的表格需要报？
最基本的，工资Form W2，contractor Form 1099
然后复杂一点的：银行利息/开卡奖励收入Form 1099 INT，Dividend Income Form 1099DIV，State refund (caused by Itemized Deduction from prior year) Form 1099G, 如果有房产还有Mortgage Stmt Form 1098 和 property tax paid，捐款收据，etc.
etc包括的内容很多啦，有问题可以问哦

3，中美$5000 treaty？
版主这个帖子详细介绍了，我就不多说了~
http://www.moonbbs.com/thread-719906-1-1.html

4，收到学校发的1098T，可以申请AMERICAN OPPORTUNITY CREDIT？
只要你是国际学生，答案就是NO!!!
这个CREDIT国际学生是不可以用的。研究生也是不可以的。
只有本科前4年是可以用，填表8863。
INSTRUCTION: http://www.irs.gov/pub/irs-pdf/i8863.pdf

5，用报税软件算出来，有EARNED INCOME CREDIT，好开心~~~
只要你是国际学生，这个也是不可以的！！！！！
因为报税软件很聪明的把低收入人群的EARNED INCOME CREDIT（EIC）算出来的，可是他们通常都是针对全年工作的美国人。
所以比如在学校打工挣了一年$10,000，报税时候给你EIC，可是他忽略了你是学生只是PART TIME不是公民&你应该FILE 1040NR这些事实。

6，说一个关于工作开始之前填写W4表格的问题，很多同学问过关于MARK自己是HEAD OF HOUSEHOLD。
不可以！！！！

You may be able to file as head of household if you meet all the following requirements.

You are unmarried or considered unmarried on the last day of the year.
You paid more than half the cost of keeping up a home for the year.
A qualifying person lived with you in the home for more than half the year (except for temporary absences, such as school). However, if the qualifying person is your dependent parent, he or she does not have to live with you.

大家可以看这个，注意第三条关于QUALIFYING PERSON,可以看这个。

IF the person is your . . .	AND . . .	THEN that person is . . .
qualifying child (such as a son, daughter, or grandchild who lived with you more than half the year and meets certain other tests)2	he or she is single	a qualifying person, whether or not you can claim an exemption for the person.
	he or she is married and you can claim an exemption for him or her	a qualifying person.
	he or she is married and you cannot claim an exemption for him or her	not a qualifying person.3
qualifying relative4 who is your father or mother	you can claim an exemption for him or her5	a qualifying person.6
qualifying relative4 who is your father or mother	you cannot claim an exemption for him or her	not a qualifying person.
qualifying relative4 other than your father or mother (such as a grandparent, brother, or sister who meets certain tests).	he or she lived with you more than half the year, and he or she is related to you in one of the ways listed under Relatives who do not have to live with you , later, and you can claim an exemption for him or her5	a qualifying person.
	he or she did not live with you more than half the year	not a qualifying person.
	he or she is not related to you in one of the ways listed underRelatives who do not have to live with you , later, and is your qualifying relative only because he or she lived with you all year as a member of your household	not a qualifying person.
	you cannot claim an exemption for him or her	not a qualifying person.