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发帖数: 48 | 1 The rate deduction is for 2001, but to stimulate economy, it was given
to ppl in the form of tax rebate in 2000 summer. At that time, the
benefit was not available to NR so NR can't get the rebate.
Later it was considered not fair since NR paid same tax as RA and
it was made available to NR. Therefore, the tax rate schedule for NR in 2001
has a 10% bracket while the one for citizen and resident hasn't.
That is why ppl filed as NR in 2000 and RA in 2001 will get the 300
rate deduction credit. |
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