o*******7
发帖数: 18 | 1 情况有点复杂，一方是麻省H1,算resident,另一方2010年上半年在宾州上学（有$2000
奖学金），下半年OPT在纽约工作,在新泽西住。
联邦税
准备married file jointly，因为一方2010整年都是h1,算resident, 在网上查的可以
按双方resident报http://www.irs.gov/businesses/small/international/article/0,,id=96370,00.html,选standard deduction比较有利。
问题：
1。 按resident报, F1-OPT一方还能享受china treaty-article 20么？
按下面解释貌似可以，但是我不能确定。有人了解么？
http://www.irs.gov/publications/p519/ch09.html#en_US_publink100
Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who
Became Resident Aliens
Generally, you must be a nonresident alien student, apprentice, trainee,
teacher, professor, or researcher in order to claim a tax treaty exemption
for remittances from abroad for study and maintenance in the United States,
for scholarship, fellowship, and research grants, and for wages or other
personal service compensation. Once you become a resident alien, you
generally can no longer claim a tax treaty exemption for this income.
However, if you entered the United States as a nonresident alien, but you
are now a resident alien for U.S. tax purposes, the treaty exemption will
continue to apply if the tax treaty's saving clause (explained later)
provides an exception for it and you otherwise meet the requirements for the
treaty exemption (including any time limit, explained later). This is true
even if you are a nonresident alien electing to file a joint return as
explained in chapter 1.
Some exceptions to the saving clause apply to all resident aliens (for
example, under the U.S.-People's Republic of China treaty); others apply
only to resident aliens who are not lawful permanent residents of the United
States (green card holders).
If you qualify under an exception to the treaty's saving clause, you can
avoid income tax withholding by giving the payor a Form W-9 with the
statement required by the Form W-9 instructions.
2。 麻省州税是不是也必须married file jointly？那在纽约工作一方是不是还要多交
麻省税？
请报税牛人们回答，非常感谢。 | o*******7
发帖数: 18 | | J*****i
发帖数: 2622 | 3 MFJ for Fed and split return for states (resident of different states) find
a local cpa if you don't know how to slip state return.
Treaty on F-1 is good still. |
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