本帖最后由 wendy_dorothy 于 2016-1-1 11:44 编辑
先说下timeline
我从2009-2013年是 F1 本科+研究生
2014 年开始 OPT 是来美的第6年， 根据IRS定义“
You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least:- 31 days during the current year, and
- 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
- All the days you were present in the current year, and
- 1/3 of the days you were present in the first year before the current year, and
- 1/6 of the days you were present in the second year before the current year.
所以2014年我要按照 resident aline 报税 用1040表格.
IRS 也是允许 resident aline claim treaty ，详情请参照讨论帖 留学美国五年以上还能不能用Treaty？
我认为OPT期间的收入是符合 claim treaty 的条件的，所以大胆的报了。。。方法如下
1. 在1040 表格的 line21 other income 填 -5,000 ，see attachment Form 8833
2. 附上 Form 8833
Choose "the taxpayer is disclosing a treaty-based return position as required by section 6114"
I am a citizen of P.R.China, and entered the US in Feb.2009 as a student on F-1 visa. I maintained the F-1status since then. I am present in the US for the purpose of pursuing XX degree at University of XXX. I am not a US citizen and have not been lawfully accorded the privilege of residing permanently in US as an immigrant. I have become a resident alien for tax purposes starting 2014 under the substantial presence test of IRC7701(b), because my stay in the US exceeds five years.
2. Article 20(c) of the USA-China income tax treaty allows an annual $5000 exemption of student wages from gross income for personal services.3. Paragraph(2) of the 04-30-1984 protocol of the USA-China income tax treaty contains the "saving clause" of the treaty, which normally acts to nullify the tax treaty's benefits once a resident of China has become a resident of US. However, paragraph (2) of the protocol also specifies exceptions to the saving clause,among which is article 20 on student and trainees. This means that, even though I have become a resident alien under the substantial presence test of IRC7701(b), I may still claim the benefits of article 20 of the USA-China income tax treaty.
4. I have elected to do this, and claim an exclusion fromgross income for 2014 of $5000 in student wages asallowed by article 20(c) ofthe USA-China income tax treaty.
去年，我消费比较高（都是省钱快报的功劳）。。。sale tax 远超与 state income tax, 再加上地产税，所以claim itemized deduction.
我在2015年4月15号 提交的extension, 5月15日寄出的tax return . 七月的时候 refund已经到账了。
这个是我个人报税经验，希望能给大家提供一些 data point
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发表于 2016-1-1 12:37:43
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