f**********g
发帖数: 107 | 1 对于faculty前三年免税的问题，精华区里的一个说法就是可以申请免税并可能拿到退
税，但如果IRS调查的话会有麻烦。我对这种说法表示不解。按照中美协定的条款（如
下），faculty前三年理所应当免税，为什么怕查呢？
UNITED STATES-THE PEOPLE'S REPUBLIC OF CHINA INCOME TAX CONVENTION Article
19:
An individual who is, or immediately before visiting a Contracting State was
, a resident of the other Contracting State and is temporarily present in
the first-mentioned Contracting State for the primary purpose of teaching,
giving lectures or conducting research at a university, college, school or
other accredited educational institution or scientific
research institution in the first mentioned Contracting State shall be
exempt from tax in the first mentioned Contracting State for a period not
exceeding three years in the aggregate in respect of remuneration for such
teaching, lectures or research.
另外我拿到了AP，暑假回国如果用AP回来，H1B的身份就没有了，变成了485 pending。
这对三年免税会有影响吗？上述条款好像没有提到身份的问题。 | H******r
发帖数: 2879 | 2 is this true? can someone confirm? | f**********g
发帖数: 107 | 3 confirm什么？你直接搜UNITED STATES-THE PEOPLE'S REPUBLIC OF CHINA INCOME TAX
CONVENTION，到USCIS网站读一下不就行了？ | n*******g
发帖数: 216 | 4 这问题真是每年都有人问,呵呵
以前讨论好多次了,如果以前在美国没有呆过J1可以,H1 绿卡都不行, IRS有专门的说明
，案例分析 | m****m
发帖数: 2211 | 5 r u a first time visitor with j1 visa?
was
【在 f**********g 的大作中提到】
: 对于faculty前三年免税的问题，精华区里的一个说法就是可以申请免税并可能拿到退
: 税，但如果IRS调查的话会有麻烦。我对这种说法表示不解。按照中美协定的条款（如
: 下），faculty前三年理所应当免税，为什么怕查呢？
: UNITED STATES-THE PEOPLE'S REPUBLIC OF CHINA INCOME TAX CONVENTION Article
: 19:
: An individual who is, or immediately before visiting a Contracting State was
: , a resident of the other Contracting State and is temporarily present in
: the first-mentioned Contracting State for the primary purpose of teaching,
: giving lectures or conducting research at a university, college, school or
: other accredited educational institution or scientific
| b*****d
发帖数: 61690 | 6 他贴子里说H1B, 485 pending.
【在 m****m 的大作中提到】
: r u a first time visitor with j1 visa?
:
: was
| v*******y
发帖数: 5530 | 7 已经当AP了
英文应该可以读懂了吧
was
【在 f**********g 的大作中提到】
: 对于faculty前三年免税的问题，精华区里的一个说法就是可以申请免税并可能拿到退
: 税，但如果IRS调查的话会有麻烦。我对这种说法表示不解。按照中美协定的条款（如
: 下），faculty前三年理所应当免税，为什么怕查呢？
: UNITED STATES-THE PEOPLE'S REPUBLIC OF CHINA INCOME TAX CONVENTION Article
: 19:
: An individual who is, or immediately before visiting a Contracting State was
: , a resident of the other Contracting State and is temporarily present in
: the first-mentioned Contracting State for the primary purpose of teaching,
: giving lectures or conducting research at a university, college, school or
: other accredited educational institution or scientific
| f**********g
发帖数: 107 | 8 有人说只有J1可以，难道H1b不符合“An individual who is, or immediately before
visiting a Contracting State (US) was, a resident of the other Contracting
State (China)”？
我的理解是：如果IRS本意是指J1，但Article 19又没有清晰的说出来。H1b去申请应不
会有问题。楼上有人说关于只能J1申请“IRS有专门的说明，案例分析”，能不能请给
出链接。 |
|
