y***n 发帖数: 912 | 1 IRS的规定是
To claim the foreign earned income exclusion, the foreign housing exclusion,
or the foreign housing deduction, you must have foreign earned income, your
tax home must be in a foreign country, and you must be one of the following:
1. A U.S. citizen who is a bona fide resident of a foreign country or
countries for an uninterrupted period that includes an entire tax year,
2. A U.S. resident alien who is a citizen or national of a country with
which the United States has an income tax treaty in effect and who is a bona
fide resident of a foreign country or countries for an uninterrupted period
that includes an entire tax year, or
3. A U.S. citizen or a U.S. resident alien who is physically present in
a foreign country or countries for at least 330 full days during any period
of 12 consecutive months.
咱中国人适用第二条, 对吗? 中国应该和美国有tax treaty 吧.
这超过$95,100 (for 2012)的部分大概得上什么比例的税呀? 不用上州税吧? |
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