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美国税1on1纳税季锦囊妙计之6 – 2015纳税季F1 OPT报税完全攻略 1040NR NR-EZ Itemized Deduction Treaty 5000

对于绝大多数nonresident学生来说,存款利息和免税奖学金绝大多数情况都无须申报. 关于利息以及银行开户送钱礼品等,参考本文. http://tax1on1.org/?p=4147

对于是已经在美国5年以上[任何calendar year有1天在美国, 就算1年; 不包含五年; 除非是转H1B那一年并且做了first year choice或者6013(g)/(h)选择, 此时可认为是part year resident 或full year resident ; 或者6013(g) election ]的OPT学生,那么按美国税法已经是resident身份;需要和nonresident进行区分:主要是:

(2)享受中美税收协定 20(C)条款5000免税之规定的时候应填写8833,披露根据中美税收协定的savings clause仍然可以享受5000免税;

1 准备好W2, 1042-S, 1098-T(学费奖学金statement), 1098-E(学生贷款利息), charitable contribution, medical expenses, unreimbursed employee business expense(如搬家)等收入和支出证明; 如果是resident就1099-INT, 1099-DIV等等.

2 对于nonresident而言, 10&9-INT即使收到也无需申报;除非上面有扣税, 而你希望把税退回来.具体请参考这篇文章.

3 如果想先了解OPT身份如何享受中美税收协定 20(C)条款5000免税待遇,请先热身读读这篇文章。

F1 OPT身份本质上还是学生签证;除了在美国5年以上的老同学,一般属于nonresident, 因此应选择1040NR或者1040NR-EZ申报; 建议选择1040NR. 原因是1040NR-EZ太简单了. 如选择 1040NR-EZ, 只能在itemized deduction中扣减state or local income taxes.

1040NR-EZ比较简单,但是相对而言可以deduct的选项也比较少,而且限制较多,不能claim dependents或spouse, 申报人也不能是别人的dependents。 收入简单,除了wages, salaries, tips, taxable state and local income tax refunds, scholarships, grants之外,在美国没有其它收入。Taxable income (line 14) 小于100,000。仅有的exclusion是scholarship and fellowship grants,仅有的adjustment to income是student loan interest deduction,并且只有state or local income taxes可以itemized deduction。如果你没有spouse或者dependents,并且收入单一,则可以选择1040NR-EZ。

如果需要扣减其他itemized deduction项目, 必选1040NR. 如unreimbursed qualified moving expense deduction, HSA contribution等等. 毕竟很多人离开学校之后,可能会搬家去新工作的地方;然后刚开始工作,年轻人考虑平时看并不多,可能会选择High Deductible Health Insurance,然后可以享受Health Saving Account Contribution的税前扣减福利.

此外如果公司有参加commuter tax credit的项目,还可以就每月的commuter expenses进行税前扣减;这个如果公司实施而且员工选择税前从工资扣减每月的交通费用的话,应当是自动在w2 box1中扣除的.个别州也有自己的commuter tax credit规定;如麻省,可以根据自己保留的每月的交通支出凭证在报州税时抵减收入的; 房租也是在一定限额内可以扣减州的应税收入.

如果收入很简单,就是工资,那么1040NR-EZ倒也足够了. 如果有捐款发生,需要claim charitable contribution, 那么只能用1040NR而不能用1040NR-EZ.

付费软件目前TurboTax不支持申报1040NR, 也就是说F1 OPT的纳税人朋友就不必花钱购买了。但是TaxAct已经可以支持了. 如果有高校的免费软件可以用, 如Windstar, Glacier, 或者是其他人可以share给你用的软件, 那是最好不过了;这样可以省去PDF录入的痛苦. 当然最省事的是去IRS资助的VITA志愿者服务中心找人帮忙,但是可能要预约或者排队等. 如果这些都没办法实现; 也没有关系; 1040NR本来也没有那么复杂的. 如需查看纽约及其他各州的VITA联系方式,猛击这里。如需查看自己的母校或者所在的城市的学校的国际学生办公室关于纳税软件、纳税常识介绍,请通过tax1on1.org网站右边栏“高校资源链接”下拉框进入自己所在的州大学网站查看。运气好的话,还可以通过学弟学妹的资源适用免费在线软件填写,如Windstar和Glacier等等,省去PDF编辑的痛苦。

如果没有软件的话,需要去IRS网站下载一下表格: 1040NR或者1040NR-EZ; 8843; 如果是nonresident但是没有提交8233导致w2中扣了social security和medicare tax; 你还需要843来申请退这部分的税; 如果有雇主未报销的搬家费用,希望能够税前扣除,需要填写3903.

如果是resident,需要填写1040来申报;利息/股息什么的最好也要在Schedule B里面申报.此外;如果需要享受5000免税待遇,还需要填写8833来引用savings clause进行免税披露.具体的范例请耐心往下看. 理论上作为resident,你有可能填写任何美国人可能会填写的表格;包括8938以及TD 90-22.1, 3520等等一系列跟海外资产有关系的信息披露.所以这里就不一一介绍了.

由于是nonresident, 所以中国学生F1 OPT大多数情况不可以享受standard deduction,也不可以claim dependent exemption, 只能claim自己的personal exemption以及itemized deduction. 那么itemized deduction都有那些项目呢?理论上,resident能够享受的nonresident也可以享受; 详见链接.

First year choice: 如果2015年预计会成为居民纳税人, 并且2014年换成H1B签证后在美国至少连续停留31天;此外从该 连续31天的第一天开始算到2014年最后一天至少有75% 的天数在美国,则可以选择作为part year resident来报税。 需要在1040表格之外附上statement说明自己做出该选 择。网上可以搜first year choice statement.

6013(h) election:选择first year choice之后,已婚人士可以进一步选择6013(h), 选择作为full year resident来一起联合报税, 只需要在税表中附上6013(h) statement. 这种情形下要等2015年成为居民纳税人之后才可以报税, 因此一般要填写4868表格申请延期。如果夫妻有一方在4月15号之前还没有ITIN, 可以在4868上面填写Applied for 作为识别号码. 之后收到ITIN之后再正式报税. 这种情况下最好咨询专业人士, 以防错误发生.

联邦税如果是Nonresident, 必须邮寄申报; 并且要在return中附上W2, 1042-S等复印件或者原件; 统一邮寄到如下地址. 建议使用certified mail; 留存所有资料至少五年.

如果没有补税, Mail Form 1040NR to:

Department of the Treasury

Internal Revenue Service

Austin, TX 73301-0215

If enclosing a payment, mail Form 1040NR to:

Internal Revenue Service

Charlotte, NC 28201-1303

如果OPT并且 是nonresident期间发现由于没有填写8233申请免除social security和medicare tax 而被扣了这些社会保险税, 可以通过填写843来申请退这部分税.可以单独申请; 也可以和税单一起寄给IRS. Explanation参考以下: http://www.irs.gov/pub/irs-pdf/i843.pdf

If social security tax and Medicare were withheld in error, the student or scholar must first contact the employer, who withheld the taxes, for reimbursement. If you are unable to get a refund from the employer, file a claim for refund with the Internal Revenue Service on Form 843, Claim for Refund and Request for Abatement.

Refund of excess social security taxes.

If you are claiming a refund of excess social security or RRTA tax withheld by one employer, you must, if possible, attach a statement from the employer. The statement should indicate the following.

The amount, if any, the employer has repaid or reimbursed you for excess taxes withheld.

The amount, if any, of credit or refund claimed by the employer or authorized by you to be claimed by the employer.

The employer should include in the statement the fact that it is made in support of your claim for refund of employee tax paid by the employer to the IRS.

If you cannot obtain a statement from the employer, you should attach a statement with the same information to the best of your knowledge and belief and include in the statement an explanation of why you could not obtain a statement from the employer. Attach a copy of your Form W-2 to prove the amount of social security or RRTA taxes withheld.

可以同时寄到以上地址. 如果之后单独寄的话,也应当寄到同样地址. 注意843表格要附的supporting资料;而且会等待一段时间.

– A copy of your Form W-2 to prove the amount of social security and Medicare taxes withheld.

– A copy of your visa.

– Form I-94 (Arrival-Departure Record).

– If you have an F-1 visa, Form I-20.

– If you have a J-1 visa, Form DS-2019.

– If you are engaged in optional practical training, Form I-766 or Form I-688B.

– If you are an F, J, or M visa holder you also need to complete Form 8316.

邮寄时一般不需要提交护照, visa等supporting evidence. 如果是nonresident, 邮寄税单的时候需要附上w2; 另外还要确认下你所在的州是否强制要求使用software填税表efile的要求, 比如NY, PA都是强制要求使用软件报税的用户efile的, 除非你有特殊的理由. 具体请参考以下纽约州efile的信息。http://www.tax.ny.gov/pit/efile/elf_individual.htm

注意:各州的“Who Must File”规定各有不同;关于resident/nonresident的定义也略有不同,请务必确认后再填写。部分城市有城市税。

NYS Tax 2012 鉴于很多OPT的同学在纽约实习, 特从网络找到了一份比较详细的纽约州税表填写指南; 虽然不尽完善, 但是可以为不知所措的朋友们省去一些时间.


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