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本帖最后由 猫仔maozai 于 2013-1-3 14:22 编辑
搜索网上,
http://www.ice.gov/sevis/faqs/f1_m1_ssa_tax_information.htm#_Toc132794298
4. Tax Issues for Nonimmigrant Students
4.1. Where can I find more information about U.S. income taxes for nonimmigrant students?
The IRS has a website that specifically answers tax questions for foreign students and scholars.
4.2. Are nonimmigrant students required to file U.S. income tax forms?
Nonimmigrant students that have any of the following types of income need to file a special form 1040NR or 1040NR-EZ:
- A scholarship or fellowship, which is not partially or totally a Tax Free Scholarship or Fellowship as defined by the IRS
- Income partially or totally exempt from tax under the terms of a tax treaty; and/or
- Any other income, which is taxable under the Internal Revenue Code.
See the IRS website for more information.
4.3. Are there special income tax rules for nonimmigrant students?
Yes. The IRS divides aliens into residents and nonresidents for tax purposes. (These rules are different than the DHS rules governing immigration status.) Generally speaking, aliens who are in the United States for more than 183 days in any three-year period are considered resident aliens for tax purposes and are taxed in the same way as U.S. residents.
However, there is an exception available to students if they:
- Do not intend to reside permanently in the United States
- Have substantially complied with the immigration laws and requirements relating to their student nonimmigrant status
- Have not taken any steps to change their nonimmigrant status in the United States to become a permanent resident of the United States; and
- Have a closer connection to another country than to the United States
To claim the exception for students on an income tax return, students should attach Form 8843 to their Form 1040NR or 1040NR-EZ along with an attachment explaining their eligibility for the closer connection exception. Visit the IRS website for more information on this topic.
4.4. Where do I find a Form 1040NR, 1040NR-EZ, or IRS Form 8843?
Click here to download these IRS forms.
另外还有一些可能有帮助的网页
http://www.sfsu.edu/~oip/Taxes/infotoknow.htm
http://www.visataxes.com/F1-OPT-Taxes.php
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