2015全年OPT NRA 收到公司的1099-MISC 能不能有￥5000 Treaty Exempt

baoshuixiaobai

本人报税小白一枚。。。

2015年是在美国第四年。四年都是F1。2015年全年OPT。公司开了1099-MISC，只有 box7 里面有数字，大于$15,000。

用了sprintax和学校提供的报税软件报税，结果发现两者都不让我使用$5000的treaty exempt。

查了一下，两个报税软件给出了同样的解释: 1099 MISC代表你是independent contractor, 如果在2015年这个tax year里以independent contractor身份面超过了183天，就不能使用这个$5000的treaty exempt。

我已经把学校报税软件Windstar，以及IRS 税法 Treaty 20 (c) Article 13写在下面。请各位大神帮忙看看看看。



ARTICLE 13(Independent Personal Services)
1. Income derived by an individual who is a resident of a Contracting State in respect of professional services orother activities of an independent character shall be taxable only in that Contracting State, unless he has a fixed baseregularly available to him in the other Contracting State for the purpose of performing his activities or he is presentin that other Contracting State for a period or periods exceeding in the aggregate 183 days in the calendar yearconcerned. If he has such a fixed base or remains in that other Contracting State for the aforesaid period or periods,the income may be taxed in that other Contracting State, but only so much of it as is attributable to that fixed base oris derived in that other Contracting State during the aforesaid period or periods.
2. The term “professional services” includes, especially, independent scientific, literary, artistic, educational orteaching activities as well as the independent activities of physicians, lawyers, engineers, architects, dentists andaccountants.

再买就砍手

我也是1099， sprintax 也不让用treaty. 他们给的回复是self-employment不符合us-china treaty的要求

baoshuixiaobai

再买就砍手 发表于 2016-3-25 01:25
我也是1099， sprintax 也不让用treaty. 他们给的回复是self-employment不符合us-china treaty的要求 ...

打了电话给IRS. 出现这种事情主要是因为 treaty 20 (c) 里面， article 13和article 20冲突，IRS的人告诉我是可以用的，只能自己填表格了。

再买就砍手

条款也能有冲突。。。不过总之能用就好，就是要自己填表了，好麻烦。。。

香槟超星星

baoshuixiaobai 发表于 2016-3-25 08:55
打了电话给IRS. 出现这种事情主要是因为 treaty 20 (c) 里面， article 13和article 20冲突，IRS的人告诉我 ...

请问楼主怎么填表的啊？我也是只有1099，现在在opt期间，sprintax不给tax treaty。请问楼主有没有填表的攻略啥的？完全小白一枚 跪谢楼主！！
来自: iPhone客户端

HiARLENERONG

香槟超星星 发表于 2016-3-31 21:36
请问楼主怎么填表的啊？我也是只有1099，现在在opt期间，sprintax不给tax treaty。请问楼主有没有填表的攻 ...

你好 可以请问你是怎么填的吗 我也是相同的情况！
来自: iPhone客户端