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全部话题 - 话题: taxpayers
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T**********e
发帖数: 29576
1
主流放出这样的大标题,就说明税改已死,老头为了执政一百天宣传不和国会磋商弄出
个one page,让人尽情攻击,下面就是一系列电视报纸声讨,然后民调一天比一天低,
跌到百分之十几,像上次医改一样,国会都不会安排投票。
NYT: Tax Plan Shifts Trillions From U.S. Coffers to Richest Families
WASHINGTON — President Trump’s proposal to slash individual and business
taxes and erase a surtax that funds the Affordable Care Act would amount to
a multitrillion-dollar shift from federal coffers to America’s richest
families and their heirs, setting up a politically fraught battle over how
best to use the government’... 阅读全帖
d********f
发帖数: 43471
2
上次强制让加州政府出钱给犯人做变性手术的就是这位。
A federal judge ruled recently that an inmate serving a life sentence for
murder in California must receive sex-reassignment surgery at taxpayer
expense.
The inmate was Rodney James Quine, 57, twice married and the father of two
daughters. I write “was” because while in prison he changed his name to
Shiloh Heavenly Quine. Quine began living as a woman in 2008, when prison
officials authorized hormone treatments at taxpayer expense. Quine then
began pushing for a sex cha... 阅读全帖
c**0
发帖数: 9331
3
来自主题: ebiz版 - amazon 1099-k FAQ
Hello from Amazon,
We're writing to let you know about new Internal Revenue Service (IRS)
regulations that may impact your seller account.
Beginning with the 2011 tax year, new IRS regulations require that U.S.
payment processors, including Amazon, file Form 1099-K for sellers that
exceed $20,000 in gross sales and 200 transactions in a calendar year. The
regulations also require that all registered sellers (regardless of account
status and sales volume) have taxpayer identification information ... 阅读全帖
s*****j
发帖数: 4530
4
来自主题: ebiz版 - 该来的躲不掉啊
今天亲自收到了
Hello from Amazon,
We're writing to let you know about new Internal Revenue Service (IRS)
regulations that may impact your seller account.
Beginning with the 2011 tax year, new IRS regulations require that U.S.
payment processors, including Amazon, file Form 1099-K for sellers that
exceed $20,000 in gross sales and 200 transactions in a calendar year. The
regulations also require that registered sellers (regardless of account
status and sales volume) have taxpayer identification informat... 阅读全帖
r********g
发帖数: 1170
5
来自主题: ebiz版 - Amazon也要求报税了?
Hello from Amazon,
We're writing to let you know about new Internal Revenue Service (IRS) regulations that may impact your seller
account.
Beginning with the 2011 tax year, new IRS regulations require that U.S. payment processors, including Amazon, file
Form 1099-K for sellers that exceed $20,000 in gross sales and 200 transactions in a calendar year. The regulations
also require that all registered sellers (regardless of account status and sales volume) have taxpayer identification
information ... 阅读全帖
d********8
发帖数: 74
6
According to the IRS, 75% of the tax cheating is done by individuals—mostly
middle-income earners. Most of the rest of the cheating is done by
businesses. Cash-intensive businesses and service providers, from self-
employed handypeople to doctors, are the worst offenders.
How People Cheat on Their Taxes
Most cheating is from deliberate—actual or willful—underreporting of
income. This is called tax evasion—the most commonly charged tax crime. A
government study found the most underreporting of in... 阅读全帖
r****m
发帖数: 1204
7
来自主题: Investment版 - 麻烦大家评价下这个投资房
I know this will hit many RE investors by surprise as few people paid
attention to numbers.
See IRS link below -
http://www.irs.gov/Businesses/Small-Businesses-&-Self-Employed/
I paste its summary below -
===========================
Summary
Up to $25,000 in rental real estate losses are allowed for taxpayers with
MAGI of $100,000 or less[18].
The MAGI is adjusted gross income computed without any passive losses and
several other minor modifiers. When MAGI exceeds $150,000, rental losses
are gen... 阅读全帖
m******3
发帖数: 983
8
Yes.
See below. You want to use my real estate as well as CPA services? :)
Hope that helps
S3. A taxpayer owned her principal residence. Several years ago, she decided
to relocate to a rented apartment, but did not sell the former residence.
Instead, she rented it out to tenants. Now the taxpayer plans to buy another
house and make it her new principal residence. Does she qualify for the
first-time homebuyer credit?
A. A taxpayer who owned rental property within the past three years is still
e
f*****u
发帖数: 729
9
【 以下文字转载自 BayAreaHomeLoan 俱乐部 】
发信人: frankfu (Frank-湾区房贷俱乐部), 信区: BayAreaHomeLoan
标 题: Bipartisan tax plan trims mortgage deduction
发信站: BBS 未名空间站 (Fri Jul 22 00:28:48 2011, 美东)
For example, current law allows homeowners to deduct the interest they pay on home mortgages of up to $1 million. One proposal would lower the limit to $500,000 and exclude mortgage interest on second homes.
全文
WASHINGTON (AP) — A new bipartisan plan to reduce government borrowing
would target some of the most cherished... 阅读全帖
i****y
发帖数: 5184
10
Most of us individual taxpayers are cash method taxpayers. Cash method
taxpayer can only take deductions when she makes the payment.
That is, we look at when the interest is paid.
n*******9
发帖数: 3244
11
来自主题: Living版 - 卖投资房的报税问题
那个叫 Taxpayer Relief Act 1997. 有关买自住房部分如下文。但这个并不适合你姨
的case. 1031 exchange 要求equal or higher value, 怕也不合适。去找个做税的CPA
吧。
The act exempted from taxation the profits on the sale of a personal
residence of up to $500,000 for married couples filing jointly and $250,000
for singles. This exemption applies to residences the taxpayer(s) lived in
for at least two years over the last five. Taxpayers can only claim the
exemption once every two years.
w*********s
发帖数: 2136
12
来自主题: Medicine版 - 致美国总统欧巴马的公开信
Open Letter to President Barack Hussein Obama & The National Prevention,
Health Promotion, and Public Health Council
By Catherine J. Frompovich | September 21st, 2010
(An Open Letter to President Barack Hussein Obama & The National Prevention,
Health Promotion, and Public Health Council As created under Executive
Order 13544 of June 10, 2010)
Ladies and Gentlemen:
Since voters, consumers, and taxpayers have NO input nor any ability to
accept, reject, or counter FORCED legislation as enacted by P... 阅读全帖
R*N
发帖数: 2173
13
The law imposes penalties to ensure that all taxpayers pay their taxes. Some
of these penalties are discussed below. If you underpay your tax due to
fraud, you may be subject to a civil fraud penalty. In certain cases, you
may be subject to criminal prosecution.

Background Information on IRS Tax Penalty
This information is intended as technical information of use to consultants
and individuals doing research. For information on tax assistance, click
here.
Scroll Down for Quick Reference ... 阅读全帖
s*******2
发帖数: 2898
14
来自主题: Money版 - 研究成果:MS如何报税
研究了半天,turbo tax讲不需要报税,但是那是植一般人。MSer是应该报税的。
Consistent with prior practice, the IRS will not assert that any taxpayer
has understated his federal tax liability by reason of the receipt or
personal use of frequent flyer miles or other in-kind promotional benefits
attributable to the taxpayer’s business or official travel. Any future
guidance on the taxability of these benefits will be applied prospectively.
This relief does not apply to travel or other promotional benefits that are
converted to c... 阅读全帖
n******l
发帖数: 473
15
来自主题: NextGeneration版 - 怎么给老人申请税号啊
下面是从官方网站上拿来的, 好像是说申请ITIN和申请退税可以同时进行?
我理解的对么? 哪位mm给confirm一下啊 呵呵
How do I apply for an ITIN?
Use the latest revision of Form W-7, Application for IRS Individual Taxpayer
Identification Number to apply. Attach a valid federal income tax return,
unless you qualify for an exception, and include your original, notarized,
or certified proof of identity and foreign status documents.
Because you are filing your tax return as an attachment to your ITIN
application, you should not mail your return to the ... 阅读全帖
c*******u
发帖数: 12899
16
来自主题: NextGeneration版 - [合集] 怎么给老人申请税号啊
☆─────────────────────────────────────☆
nemocell (你是我的) 于 (Sat Feb 26 09:13:39 2011, 美东) 提到:
现在还来得及么?
如果来不及了怎么保税?
谢谢
☆─────────────────────────────────────☆
callcindy (cindy) 于 (Sat Feb 26 11:32:01 2011, 美东) 提到:
http://www.irs.gov/individuals/article/0,,id=96287,00.html
☆─────────────────────────────────────☆
nemocell (你是我的) 于 (Sat Feb 26 20:20:54 2011, 美东) 提到:
好长
能给个简要教程么 ?

☆─────────────────────────────────────☆
ziranbb (ziran) 于 (Sat Feb 26 20:24:16 2011, 美东) 提到:
同求简短教程
我... 阅读全帖
w*********s
发帖数: 2136
17
【 以下文字转载自 Medicine 讨论区 】
发信人: whiteclouds (/ 参考消息 /), 信区: Medicine
标 题: 致美国总统欧巴马的公开信
发信站: BBS 未名空间站 (Sat Nov 27 20:08:11 2010, 美东)
Open Letter to President Barack Hussein Obama & The National Prevention,
Health Promotion, and Public Health Council
By Catherine J. Frompovich | September 21st, 2010
(An Open Letter to President Barack Hussein Obama & The National Prevention,
Health Promotion, and Public Health Council As created under Executive
Order 13544 of June 10, 2010)
Ladies and Gentlemen:
S... 阅读全帖
c********l
发帖数: 8138
18
来自主题: Stock版 - 浅谈美国的弱者福利政策
说美国的仇富轻的,原来这篇文章里这么多评论都是中共五毛派来的特务啊
http://www.huffingtonpost.com/2010/05/18/huang-guangyu-former-r
Huang Guangyu, Former Richest Man In China, Gets 14 Years In Jail
这篇报道的内容本身并没有多少特别之处,读者们对这篇报道的评论却很有意思:大部
分言辞都很“偏激”,颇似“愤青仇富”之美国版。
本网友去看的时候,已经显示“Comments are closed for this entry(此条的评论已
关闭)”。
看来,评论若是太“激烈”,美国网站也会采取“关闭评论”之类的措施。
本网友特地收集了这些“偏激”言辞中的一部分并做了大致意思上的翻译,命名为《美
国愤青“仇富”言论集锦》。
“愤青”言辞的原文如下,中文是本网友给出的大致翻译:
————————————————
Scott Zwartz 02:26 PM on 5/20/2010 81 Fans
Now we know why Wall Street won't be ... 阅读全帖
k********8
发帖数: 7948
19
http://www.zerohedge.com/news/guest-post-keynesian-solutions-af
Submitted by Jim Quinn Of The Burning Platform
Keynesian Solutions - After Total Failure -Try, Try Again
“Lenin is said to have declared that the best way to destroy the capitalist
system was to debauch the currency. By a continuing process of inflation,
governments can confiscate, secretly and unobserved, an important part of
the wealth of their citizens. By this method they not only confiscate, but
they confiscate arbitrarily; and... 阅读全帖
c*****r
发帖数: 8227
20
The Trouble With French Banks
A Bank Paribas executive makes his concerns known.
We can no longer borrow dollars. U.S. money-market funds are not lending to
us anymore," a bank executive for BNP Paribas, who declines to be named,
told me last week. "Since we don't have access to dollars anymore, we're
creating a market in euros. This is a first. . . . We hope it will work,
otherwise the downward spiral will be hell. We will no longer be trusted at
all and no one will lend to us anymore."
He's no... 阅读全帖
S*********g
发帖数: 24893
21
WASHINGTON (AP) — Efforts to save the nation from going over a year-end "
fiscal cliff" were in disarray as lawmakers fled the Capitol for their
Christmas break. "God only knows" how a deal can be reached now, House
Speaker John Boehner declared.
President Obama, on his way out of town himself, insisted a bargain could
still be struck before Dec. 31. "Call me a hopeless optimist," he said.
A look at why it's so hard for Republicans and Democrats to compromise on
urgent matters of taxes and spend... 阅读全帖
u******4
发帖数: 4281
22
buddythebum • 13 hours ago
http://www.cnn.com/2013/08/27/world/meast/syria-civil-war/index
A moral obscenity is trying to get the U.S. involved in another war in order
to line the pockets of arms manufacturers and politicians.
There has to be a need for weapons and military machinery in order to
produce them and make a boatload of money off the American Taxpayers. How do
you use up the inventory? Get into a war.
A war will use up the supplies for our own troops, creating a need for more.
W... 阅读全帖
p***y
发帖数: 48
23
来自主题: TAX版 - new for 2004 tax
Sales tax deduction
Taxpayers who itemize deductions will have a choice of claiming a
state and local tax deduction for either sales or income taxes on
their 2004 and 2005 returns.
The IRS will provide optional tables for use in determining the
deduction amount, relieving taxpayers of the need to save receipts
throughout the year. Sales taxes paid on motor vehicles and boats may
be added to the table amount, but only up to the amount paid at the
general sales tax rate. Taxpayers will check a box
t******s
发帖数: 32
24
来自主题: TAX版 - 增加的$600退税规则
刚收到irs的邮件:
Taxpayers who file their tax returns using an Individual Taxpayer
Identification Number issued by the IRS or any number issued by the IRS are
ineligible. Also ineligible are individuals who can be claimed as dependents
on someone else’s return, or taxpayers who file Form 1040-NR, 1040-PR or
1040-SS.
N**D
发帖数: 2885
25
How did Congress change the AMT for 2008?
At the last minute, Congress approved a long-expected "patch" for the AMT.
The patch increases the AMT exemption, which is basically a standard
deduction for taxpayers hit by the alternative minimum tax.
Without the patch, the 2008 exemptions would have fallen from "patched" 2007
levels—$44,350 for single taxpayers, for example, and $66,250 for married
taxpayers filing jointly—to pre-patch levels of $33,750 for singles and $45
,000 for married couples.
T
x******r
发帖数: 473
26
来自主题: TAX版 - 请教一个8833表的问题!
我们夫妻合保税。我是H1B,老婆是F1(来美4年)。
8833表中的 Check one or both of the following boxes as applicable:
1。The taxpayer is disclosing a treaty-based return position as required by
section 6114
2。The taxpayer is a dual-resident taxpayer and is disclosing a treaty-based
return position as required by Regulations section 301.7701(b)-7
应该勾哪个?
精华区里有一篇相应的文章,好像是选第二个。但是和我们的情况不太一样,那是夫妻
俩都是F1而且来美超过6年。
还有就是我们的原因怎么写啊?
谢谢!!
w*****8
发帖数: 23
27
我1/1/2008-10/1/2008 是OPT, 10/1/1008-12/23/2008是H1B. 填了1040。 现在再填
8833 关于5000 treaty.
有以下几个问题不会填:
question 1: Check one or both of the following boxes as applicable:
1)The taxpayer is disclosing a treaty-based return position as required
by section 6114 
2) The taxpayer is a dual-resident taxpayer and is disclosing a treaty-
based return position as required by
Regulations section 301.7701(b)-7
选前一个还是后一个?
question 2:
Line 2:
List the Internal Revenue Code provision(s) overruled
modified
t******g
发帖数: 10390
28
还是填一下吧,中国treaty特殊,别的国家都是treaty在变成resident以后失效,所以填
1040就默认不该再用treaty,咱们国家可以继续,精华区里好像有一段专门说明为什么还
要用treaty的.
Student and Trainee
People's Republic of China
Treaty Article 20(c)
Taxpayer is a citizen of China. She entered the USA on ***. 2002 in F-1
status and has remained in F-1 status continuously since then. Under the
residency rules of IRS 7701(b) the taxpayer passed the substantial presence
test in 2007 and her residency starting date was January 1, 2007. This means
that for 2007, the taxpayer
s*****m
发帖数: 8094
29
攒rp,给发个包子吧。
Taxpayer is a citizen of the People's Republic of China. He entered the USA
on XXXXXX on an F-1 visa(student),
and has remained in F-1 status continuously since then. Under the residency
rules of IRC 7701(b) the taxpayer
passed the substantial presence test in XXXX and his residency starting date
was XXXXXX. This means that for
XXXX, the taxpayer is a resident alien and is filling form 1040 for XXXX as
a resident alien.
Ariticle 20(c) of the USA-China income tax treaty allows an annu
x*******0
发帖数: 1074
30
Some taxpayers are not eligible for the making work pay credit, including:
Joint filers whose modified adjusted gross income (MAGI) is $190,000 or more
.
Other taxpayers whose MAGI is $95,000 or more.
Anyone who can be claimed as a dependent on someone else’s return.
A taxpayer who doesn’t have a valid social security number.
Joint filers, if neither spouse has a valid Social Security number.
Nonresident aliens.
看看这些除外条件,估计你能拿到的
b******e
发帖数: 3348
31
对不起,可能我错了
Some taxpayers are not eligible for the making work pay credit, including:
Joint filers whose modified adjusted gross income (MAGI) is $190,000 or more
.
Other taxpayers whose MAGI is $95,000 or more.
Anyone who can be claimed as a dependent on someone else’s return.
A taxpayer who doesn’t have a valid social security number.
Joint filers, if neither spouse has a valid Social Security number.
Nonresident aliens.
估计可以,试试看吧。
m******3
发帖数: 983
32
See below. You want to use my real estate as well as CPA services? :)
Hope that helps
S3. A taxpayer owned her principal residence. Several years ago, she decided
to relocate to a rented apartment, but did not sell the former residence.
Instead, she rented it out to tenants. Now the taxpayer plans to buy another
house and make it her new principal residence. Does she qualify for the
first-time homebuyer credit?
A. A taxpayer who owned rental property within the past three years is still
eligib
x*****n
发帖数: 80
33
EIC如果配偶没有SSN是不能报的,税号也不行。 一下是IRS.gov上的相关规定
Other taxpayer identification number.
You cannot get the EITC if, instead of an SSN, you (or your spouse, if
filing a joint return) have an individual taxpayer identification number (
ITIN). ITINs are issued by the Internal Revenue Service for non citizens who
are not eligible for an SSN. Any child you use to claim EITC must also have
a valid Social Security Number, the child cannot have an ITIN or an
adoption taxpayer identification number (ATIN)
s******z
发帖数: 295
34
来自主题: TAX版 - J1第3年,如何填写8833
这只是个模板,本人不负任何责任。
Taxpayer is a citizen of the People's Republic of China. He entered the USA
on 07-9-2007 on a J-1 visa (Teachers, Professors and Researchers), and has
remained in J-1 status continuously since then. Under the residency rules of
IRC 7701(b) the taxpayer passed the substantial presence test in 2009 and
his residency starting date was Jan. 1, 2009. This means that for 2009, the
taxpayer is a resident alien and is filling form 1040 for 2009 as a resident
alien.
Article 19 of the USA
q**i
发帖数: 1293
35
来自主题: TAX版 - 请问关于8833表
去年10月1日前都是OPT(第六年的F1身份),填8833的时候,下面这两个应该选择哪一个呢
?谢谢
Check one or both of the following boxes as applicable:
● The taxpayer is disclosing a treaty-based return position as required by
section 6114 
● The taxpayer is a dual-resident taxpayer and is disclosing a treaty-based
return position as required by
Regulations section 301.7701(b)-7
B***r
发帖数: 77
36
来自主题: TAX版 - 怎么回复irs
那一年我老婆是resident了 我还是nonresident.
但是因为我们一起file 所以我也等效于resident了?
8833上要check box
The taxpayer is disclosing a treaty-based return position as required by
section 6114

The taxpayer is a dual-resident taxpayer and is disclosing a treaty-based
return position as required by Regulations section 301.7701(b)-7
应该check哪一个?因为我那年自己还是nonresident 是不是还不算作dual-resident啊?
谢谢。
H****g
发帖数: 2273
37
First Year Choice + Treat NR Spouse as R.
这两个个box是选第二个么?
Check one or both of the following boxes as applicable:
? The taxpayer is a dual-resident taxpayer and is disclosing a treaty-based
return position as required by Regulations section 301.7701(b)-7
? The taxpayer is disclosing a treaty-based return position as required by
section 6114
s******g
发帖数: 654
38
来自主题: TAX版 - 【BSSD】 IRS太黑了
I believe hours is not your issue. You are not supposed to be real estate
professional in order to get $25,000 rental loss. Go check the details for
the qualification for the rental loss on the IRS website. Your only issue
should be MAGI, Modified Adjusted Gross Income.
If you pass MAGI test, usually taking $25,000 loss deduction is not a
problem.
A right tax strategy should help your tax saving from the verty beginning
for your rental activity. You may amend your prior tax returns after check/
... 阅读全帖
j***o
发帖数: 289
39
来自主题: TAX版 - 8833问题
如果是resident alien
下面这两项选那一项,非常感谢
The taxpayer is disclosing a treaty-based return position as required by
section 6114.
The taxpayer is a dual-resident taxpayer and is disclosing a treaty-based
return position as required by Regulations section 301.7701(b)-7.
v*********9
发帖数: 2457
40
The married filing separately (MFS) filing status is generally perceived as
the least beneficial of all the filing statuses. That's because MFS
taxpayers are not eligible to claim the following tax benefits:
Tuition and fees deduction
Student loan interest deduction
Tax-free exclusion of US bond interest
Tax-free exclusion of Social Security Benefits
Credit for the Elderly and Disabled
Child and Dependent Care Credit
Earned Income Credit
Hope or Lifetime Learning ... 阅读全帖
C*****n
发帖数: 858
41
Revised Application Standards for ITINs
Effective June 22, 2012, the IRS has made interim changes that affect the
Individual Taxpayer Identification Number (ITIN) application process. Some
of the information below, including the documentation requirements for
individuals seeking an ITIN, has been superseded by these changes. Taxpayers
and their representatives should review these changes, which are further
explained in these Frequently Asked Questions, before requesting an ITIN.
What are the rev... 阅读全帖
t*********e
发帖数: 78
42
楼主的问题的本质是 父母什么情况下是resident alien
但考虑到是和dependent exemption有关,还是要走下整体的flowchart,以防看到帖子
的同学们误认为只要满足resident alien身份,就可以claim dependent exemption.
Step 1 - General Test
• You cannot claim any dependents if you, or your spouse if filing
jointly, could be claimed as a dependent by another taxpayer.
• You cannot claim a married person who files a joint return as a
dependent unless that joint return is only a claim for refund and there
would be no tax liability for either spouse on separate... 阅读全帖
c*********7
发帖数: 19373
43
Will taxpayers be able to submit Form W-7 applications (with original
documents) at IRS Taxpayer Assistance Centers?
During this interim period, IRS Taxpayer Assistance Centers will accept
original documentation or copies of these documents certified by the issuing
agency and forward the documents to the Austin Submission Processing Center
.
Will the IRS return my original documents to me? How long will it take to
get them back?
The IRS currently receives original documents with some application... 阅读全帖
c*********7
发帖数: 19373
44
Will taxpayers be able to submit Form W-7 applications (with original
documents) at IRS Taxpayer Assistance Centers?
During this interim period, IRS Taxpayer Assistance Centers will accept
original documentation or copies of these documents certified by the issuing
agency and forward the documents to the Austin Submission Processing Center
.
Will the IRS return my original documents to me? How long will it take to
get them back?
The IRS currently receives original documents with some application... 阅读全帖
x****g
发帖数: 325
45
来自主题: TAX版 - 给父母申请ITIN的护照问题
税表还没有来得及填。妈妈下周就要回国了。想趁她回国前把护照公证啥的搞定,再填
税表连同W-7 邮寄到IRS.
http://www.irs.gov/uac/ITIN-Authenticating-TACs-Link
Individual Taxpayer Identification Number (ITIN) Authenticating Taxpayer
Assistance Centers
1. All ITIN applicants, including children, must appear in person at the
time the Form W-7, Application for IRS Individual Taxpayer Identification
Number, is submitted to have their passport and/or national identification
card returned the same day.
2. This office will review and certify original p... 阅读全帖
m****o
发帖数: 182
46
新人,初来贵宝地,希望专业人士帮我解答一下哈。
turbotax报的,联邦税的名字是我在前LD在后,两个州税。因为LD在外州工作。
按照turbotax file以后,外州的那个也是我的名字在前LD在后,无法修改得和联邦税
相反。
现在外州回复过来说被reject了,理由是the taxpayer with this state source
income needs to be the primary taxpayer on the tax return。
问题是我去年也是把我的名字放在前面的,没有问题,而且该州的税表上明确说明只要
指明是哪方收入在本州即可,不必非要把LD的名字放成primary taxpayer。我想是不是
turbotax的问题。
不知有没有人遇到和我同样的问题,还有就是我可不可以直接再这么用turbotax file
一次,还是把我的名字放在前面,说不定会过?
m*******r
发帖数: 595
47
先说明一下,以下所有信息均取自于mitbbs tax版和huaren.us finance版 ,由于家有
小娃要照顾,请原谅不能一一找出原作者以释出处。
我准备的文件:
1.护照
2.填好的1040表,以及相关schedule表
3.填好的W7表(每个申请人一份)
4.1099
5.W2
6.Substantial presence的计算 (我自己把公婆前三年在美国每个月的天数列出来,
再算出总天数并打印出来)
7.父母来去机票
*对于substantial presence test的计算请参照:
http://www.irs.gov/Individuals/International-Taxpayers/Substant
*如果被刁难说B2不能申请ITIN,出示以下链接中的example 6:
http://www.irs.gov/Individuals/International-Taxpayers/Alien-Re
*如果被刁难说父母不能算dependent,出示以下链接中pub501的page 12-20:
http://www.irs.gov/pub/irs-pdf/p50... 阅读全帖
j*****q
发帖数: 304
48
谢谢你的回答!! 你已经回答了我两个问题。我第一个问题的意思是我们两个是不是
既符合5000块的免税又能联合报税。
我在参照精华区的经验填8833表,但还是遇到两个新问题。
1.
Address in country of residence 是填美国地址还是中国地址?我LG来美还不到5年
,但是他跟我合报,这样不知道算resident还是non-resident。
2.
Check one or both of the following boxes as applicable:
• The taxpayer is disclosing a treaty-based return position as
required by section 6114
• The taxpayer is a dual-resident taxpayer and is disclosing a treaty-
based return position as required by Regulations section 301.7701(b)-7
应该只需要勾第一个吧?
多谢... 阅读全帖
l*******6
发帖数: 140
49
I re-read your information regarding this.
1) 公司的财务说如果按照 "Resident" 来报税,需要一年中在美国待的时间超过 31天.
As I mentioned before, the 31 day requirement is the basic for SPT to start
with. Just do a simple calculation say you decide come back to U.S. for 31
days during 2013 and you stayed the full year her in U.S. during 2012 and
2011. Then it will be 31+1/3*365+1/6*365>183. Which qualifies you as a RA
for tax purpose.
If you stayed less than 31 day or did not come back to U.S. during 2013, no
SPT could apply ... 阅读全帖
m*****n
发帖数: 171
50
My company deducted my FICA (Social Security and Medicare Tax) for the whole
year 2013 when I transferred from F1 OPT to H1B. Then I start to check the
official IRS website for info about exemption. We all know as a resident
alien, we have to pay FICA. Quote from IRS website as follows:
"Resident aliens, in general, have the same liability for Social Security/
Medicare Taxes that U.S. Citizens have.
Nonresident aliens, in general, are also liable for Social Security/Medicare
Taxes on wages paid ... 阅读全帖
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