p**********n
发帖数: 1470 | 1 从国内来的 J-1 visiting phd student，在这边领RA收入，应该用哪个article?
article 20(c) ($5,000) or article 19 (full)?
http://www.irs.gov/pub/irs-trty/china.pdf
ARTICLE 19 (Teachers, Professors and Researchers)
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.
ARTICLE 20 (Students and Trainees)
A student, business apprentice or trainee who is, or was immediately before
visiting a Contracting State, a resident of the other Contracting State and
who is present in the first- mentioned Contracting State solely for the
purpose of his education, training or obtaining special technical experience
shall be exempt from tax in that Contracting State with respect to:
(a) payments received from abroad for the purpose of his maintenance,
education, study, research or training;
(b) grants or awards from a government, scientific, educational or other tax
-exempt organization; and
(c) income from personal services performed in that Contracting State in an
amount not in excess of 5,000 United States dollars or its equivalent in
Chinese yuan for any taxable year.
The benefits provided under this Article shall extend only for such period
of time as is reasonably necessary to complete the education or training.
多谢！ | s**u
发帖数: 9035 | 2 Seriously talk to local IRS officer.
was
institution
【在 p**********n 的大作中提到】
: 从国内来的 J-1 visiting phd student，在这边领RA收入，应该用哪个article?
: article 20(c) ($5,000) or article 19 (full)?
: http://www.irs.gov/pub/irs-trty/china.pdf
: ARTICLE 19 (Teachers, Professors and Researchers)
: 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
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