税季开始啦！有问题可以在这里发问～

caiwade

To be, or not to be: that is the question, 默然忍受加班的暴虐的毒箭，或是昂首欢呼到来的无休的税季，通过勤奋把它们征服。 这两种行为，哪一种更为高贵？

看到大家有很多报税的问题，欢迎来报税答疑版发帖询问讨论，也可以在此帖底下回复，我尽量做到有问必答。实在没有太多时间看论坛了，这样子我会收到提醒。请保持问题简练清晰，我也会以同样的方式回复。提问前可以搜索一下本版内有没有你的问题，重复的问题最好就不要问啦。。。

有机会，坛主或者我会把大家的问题总结列出来。之后也许会选一天像往年一样举办一次报税问题在线答疑，敬请期待～

我的知识毕竟有限，不能做到面面俱到，准确无误。希望大家见谅指正。但是我会竭尽所能，必要的时候我也可以与我的同事讨论。谢谢。

Wade Cai, CPA

caiwade

Circular 230 Disclaimer: To ensure compliance with requirements imposed by the  IRS, any U.S. tax advice contained in this communication is not intended or written to be used, and  cannot be used, for the purpose of (i) avoiding penalties under the Internal  Revenue Code, or (ii) promoting, marketing or recommending to another party  any matters addressed herein.  This advice has been prepared based on my understanding of the tax law in effect at the time it was written as it  applies to the facts that you provided.  Any change or addition to those  facts could materially and adversely affect the analysis and conclusions,  and in that event, the analysis should not be relied upon.
感觉大家问的都是很常见的问题，为了方便大家方便自己，特此把问题汇总，就不一一回复了。

最常用的publication：
17 Your Federal Income Tax For Individuals，http://www.irs.gov/pub/irs-pdf/p17.pdf
519 U.S. Tax Guide for Aliens，http://www.irs.gov/pub/irs-pdf/p519.pdf
Instructions for Form 1040NR，http://www.irs.gov/pub/irs-pdf/i1040nr.pdf
Form 8843，http://www.irs.gov/pub/irs-pdf/f8843.pdf

怎么报税？
找会计师，用软件，自己填，费用逐渐减少，但是脑细胞一个比一个死的多～要用的表格网上都有，resident报1040，1040A，1040EZ，nonresident报1040NR，1040NR-EZ，还有各种辅助的form、schedule、worksheet、statement。公司也应该给你出W2或1099收入证明，还有各种费用的证明，不是一句两句可以说清的，如果想省钱靠自己需要多做点研究，多读publication。
请注意这里说的都是联邦政府层面，居住的州也要报税！各个州的规定不一样！请自行查询。

F，J签证没有收入到底需不需要报税？
不需要做1040nr这些税单，但是有一个Form 8843，一定要填寄出去就好了。

我是resident还是nonresident？
基本方法是Green Card test和substantial presence test，详见pub 519 page 3。对于我们大多数学生来说，主要是看自己是否满足substantial presence test。
一般来说F签证在前五年的天数是不计入的，所以都不会满足substantial presence test，所以都按nonresident报。
H1B转换那年如果从十月一号开始算其实是不够183天的，但是存在一个first year choice，下一年满足test的话前一年也可以报Dual-Status Aliens，（详见http://www.moonbbs.com/thread-668049-1-1.html）这里面也提到Nonresident Spouse Treated as a Resident。（我自己质疑了，近日更新）

Treaty可不可以用？
传送门～http://www.moonbbs.com/thread-719906-1-1.html

没有保险要交罚款吗？

Affordable Care Act褒贬参半，其中没有保险罚款更是让人郁闷。如果你没有保险，不要急，看看自己到底在tax law里符合不符合那两个test，如果不符合，nonresident是不需要交罚款的。参见这里http://www.nafsa.org/Find_Resources/Supporting_International_Students_And_Scholars/ISS_Issues/The_Affordable_Care_Act_And_Nonimmigrant_Students_and_Scholars/

需要交FICA（social security tax and medicare tax）或者self-employment tax吗？
未成为resident alien就不需要，F1五年以后成为resident就要交。在此统一更正一下，虽然存在一个student fica exemption，成为resident也不需要交，但那个是指service performed by students employed by a school, college or university where the student is pursuing a course of study。

奖学金需要缴税吗？
需要满足一定条件就不用缴税，见pub 519 page 16。

caiwade

wendy_dorothy 发表于 2015-1-23 11:18
是想着怎么才能不交保险罚款

Health Coverage Exemption 其中一条是   A resident alien who was a citize ...

Uninterrupted period including entire tax year.   To meet the bona fide residence test, you must reside in a foreign country or countries for an uninterrupted period that includes an entire tax year. An entire tax year is from January 1 through December 31 for taxpayers who file their income tax returns on a calendar year basis.
  During the period of bona fide residence in a foreign country, you can leave the country for brief or temporary trips back to the United States or elsewhere for vacation or business. To keep your status as a bona fide resident of a foreign country, you must have a clear intention of returning from such trips, without unreasonable delay, to your foreign residence or to a new bona fide residence in another foreign country.

To meet the bona fide residence test, you must show the Internal Revenue Service (IRS) that you have been a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year. The IRS decides whether you are a bona fide resident of a foreign country largely on the basis of facts you report on Form 2555. IRS cannot make this determination until you file Form 2555.

在美国住着还申请bona fide不靠谱呀，非要搞可以file个2555试试，按规定来说没戏。

repair regulation目前还没遇到，不过我在看。3115我们有file过。

caiwade

Bxsz 发表于 2015-1-23 16:12
会有1042s表，无其他收入

这是pub 519里的回答，超过183天30%的税，基本就是做税表多退少补。

I am a nonresident alien and invested
money in the U.S. stock
market through a U.S. brokerage
company. Are the dividends and
the capital gains taxable? If yes,
how are they taxed?

The following rules apply if the dividends
and capital gains are not effectively
connected with a U.S.
trade or business.
Capital gains are generally not
taxable if you were in the United
States for less than 183
days during the year. See
Sales or Exchanges of Capital
Assets in chapter 4 for more information
and exceptions.
Dividends are generally taxed
at a 30% (or lower treaty) rate.
The brokerage company or
payor of the dividends should
withhold this tax at source. If
tax is not withheld at the correct
rate, you must file Form
1040NR to receive a refund or
pay any additional tax due.
If the capital gains and dividends
are effectively connected with a
U.S. trade or business, they are
taxed according to the same rules
and at the same rates that apply to
U.S. citizens and residents.

caiwade

luke_shi 发表于 2015-1-26 15:48
你好楼主 我在加州
去年6月以L1B身份带家人来美，老婆L2不过没工作，有一个小孩。平时就是工资无其他收入， ...

1，软件类的问题我没用过，不便回答。
2，应该可以了，你的天数满足substantial presence teat。
3，医疗费用是可以做itemized deduction，但是能减的部分是超出你收入的10%，所以一般人用不到。
3，可以如果孩子也是6月过来的。child tax credit（maximum 1，000）的条件应该满足了。

caiwade

小马在纽约 发表于 2015-1-31 02:09
请问楼主，我14年1月入学F1，无收入，无奖学金。老公14年10月从OPT转H1B。研究了一下你的精华帖子，是不是 ...

你的理解基本正确，唯一有问题的是税号和税表要一起申。但是很难操作，两个choice都要附statements，而且时间线要安排好有点紧（first year choice需要2015年达到substantial presence test的要求才能做）。不建议自己搞，如果要这样子还是找懂的会计师比较好。

caiwade

stillfaraway 发表于 2015-1-31 20:01
向达人请教:
我们的情况：LD F1未满5年，14年10月F1 opt转H1B，我们14年以前就结婚，今年想利用first
yea ...

1，转h1b那年treaty最好别用，因为已经换身份了，不在学习期了。
2，可以退，但是那个是另外的一个事，先找公司要。
3，可以，和treaty没有冲突。

州税按w2即可。

caiwade

stillfaraway 发表于 2015-2-3 10:43
多谢！！
关于第一个问题，如果是这样，7月份入职工作，10月份转身份，10月份之前OPT期间有收入，能用trea ...

5000的分界点treaty上写的都很模糊，但是我觉得有转身份的这件事发生就说明不是只为了学习而留在美国，5000最好不要take。个人意见。

http://www.irs.gov/Individuals/International-Taxpayers/Foreign-Student-Liability-for-Social-Security-and-Medicare-Taxes
可以的，搜索 "student FICA exemption"

不可以，nonresident没法联合申请。

caiwade

默默bella 发表于 2015-2-4 17:20
@caiwade 转成F1来美前如果在国内呆过一年可以申请tax treaty，不足一年不可以

Treaty里我没看到，你是从哪里了解的？treaty里说来美前是中国的resident就可以，你难道不是中国户口吗？

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.
The benefits provided under this Article shall extend only for such period of time as is reasonably
necessary to complete the education or training.

caiwade

默默bella 发表于 2015-2-4 17:37
要呆一年才能算作tax意义上的resident，这点不纠结，我想问问怎么补税，是不是把1042s的数也加上去一起报 ...

8233的instruction最后有说如果你之后发现搞错了需要及时通知IRS，你需要写信给他们。
另外去找payroll看他们能不能给你改，不行的话你就把1042S本来去掉了5000的收入再加上5000，可以试着附张解释。

PS：这个pub很有用，你不说还真不知道，tax上我们tax定义一般是看substantial presence test的，定义国外的resident美国又玩另一招了。

caiwade

Feier 发表于 2015-2-6 19:49
继上面话题，此情况16年人不在无法报税，会有什么不良影响吗？谢谢！

……你问题太多太宽泛了。。如果不想自己查Pub 519就去找会计师吧。

w2，1099都是需要的材料。

如果上年有收入人不在也得想办法报。除非不欠政府税。

不withholding不代表不要报税。