e****e
发帖数: 3450 | 1 【 以下文字转载自 TAX 讨论区 】
发信人: evolve (none), 信区: TAX
标 题: H1b作博后三年免税问
发信站: BBS 未名空间站 (Thu Mar 25 13:04:00 2010, 美东)
从F1毕业后H1b作博后的也可以用么？以前以为article 19只适用于从国内直接过来的
J1的。还有，我现在已经是485 pending了，去年结束H1的，还能把5年内的税要回来么？
谢谢！ | w******y
发帖数: 8040 | 2 No
19只是用于国内直接过来的， 无论J or H
么？
【在 e****e 的大作中提到】
: 【 以下文字转载自 TAX 讨论区 】
: 发信人: evolve (none), 信区: TAX
: 标 题: H1b作博后三年免税问
: 发信站: BBS 未名空间站 (Thu Mar 25 13:04:00 2010, 美东)
: 从F1毕业后H1b作博后的也可以用么？以前以为article 19只适用于从国内直接过来的
: J1的。还有，我现在已经是485 pending了，去年结束H1的，还能把5年内的税要回来么？
: 谢谢！
| e****e
发帖数: 3450 | 3 我怎么理解不出这个意思来阿：
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 f
【在 w******y 的大作中提到】
: No
: 19只是用于国内直接过来的， 无论J or H
:
: 么？
| g***t
发帖数: 2278 | 4 ARTICLE 20
Students and Trainees
This article provides that a resident of a Contracting State who goes to the
other
Contracting State for the purpose of education, training or obtaining
technical experience shall be exempt from tax in that other State on
payments received from abroad for the purpose of his maintenance, education,
or training, grants from a tax-exempt organization, and up to $5,000 per
year of income for personal services performed in that other State. These
exemptions may be cla
【在 e****e 的大作中提到】
: 我怎么理解不出这个意思来阿：
: 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
| g***t
发帖数: 2278 | 5 Explannation here:
ARTICLE 19
Teachers, Professors and Researchers
This article provides that a resident of a Contracting State who goes to the
other
Contracting State for the primary purpose of teaching, lecturing, or
conducting research at an accredited educational institution or scientific
research institution in that other State will be exempt from tax in that
other State on the remuneration for such activities for a period of up to
three years in the aggregate. Thus, for example, a resident
【在 e****e 的大作中提到】
: 我怎么理解不出这个意思来阿：
: 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
| e****e
发帖数: 3450 | 6 " of paragraph 2 of the Protocol, so its benefits are available to persons
who otherwise qualify even if they become U.S. residents.
就是说file 1040的也可以阿？
the
【在 g***t 的大作中提到】
: Explannation here:
: ARTICLE 19
: Teachers, Professors and Researchers
: This article provides that a resident of a Contracting State who goes to the
: other
: Contracting State for the primary purpose of teaching, lecturing, or
: conducting research at an accredited educational institution or scientific
: research institution in that other State will be exempt from tax in that
: other State on the remuneration for such activities for a period of up to
: three years in the aggregate. Thus, for example, a resident
| g***t
发帖数: 2278 | 7 我的理解是这样的，但是貌似article 20适用，而不是article 19.
问题在于怎么理解“who is present in the first- mentioned Contracting State
solely for the purpose of...”。请注意这个Solely.
到底怎么理解我也不能肯定。
不过上面只是我的理解，可能还是要咨询律师好些。
【在 e****e 的大作中提到】
: " of paragraph 2 of the Protocol, so its benefits are available to persons
: who otherwise qualify even if they become U.S. residents.
: 就是说file 1040的也可以阿？
:
: the
| T******g
发帖数: 21328 | 8 貌似H-1B工作签证就是要按照普通resident缴税的
H-1B有移民倾向，和什么F1,J1,B1都不一样啦，不算visiting了。而且F1/J1等只能前五年有
treaty吧。
而且您老大都485 pending了。。。 |
|
