t***i
发帖数: 15 | 1 问过CA TAX department的人了 说CA does not conform to any tax treaty between
federal and other county.
UCLA的网页上也是那么说的（付链接）
http://map.ais.ucla.edu/go/1004260 |
r****a
发帖数: 3249 | 2 I have personally known some students who receive 100% fellowship, dont have
W-2 but 1042-S with code 15.
They dont pay any CA state tax.
CA honors fellowship treaty.
between
【在 t***i 的大作中提到】
: 问过CA TAX department的人了 说CA does not conform to any tax treaty between
: federal and other county.
: UCLA的网页上也是那么说的（付链接）
: http://map.ais.ucla.edu/go/1004260
|
t***i
发帖数: 15 | 3 UCLA那个链接最后写的很清楚
The California Franchise Tax Board (FTB) does not require the University to
withhold California state tax from scholarship fellowship payments. However,
it is important to note that Non-Qualified Scholarship-Fellowship payments
are considered to be taxable income by the FTB.
除了付学杂费的 其余都属于Non-Qualified, 也就是说tax return时候都得补上 |
r****a
发帖数: 3249 | 4 http://www.ftb.ca.gov/forms/2009/09_1031.pdf
see page 8
If you are a resident of a foreign country and perform
services in California and/or receive income from California sources, you
may have a California income tax filing requirement
Watch for key word "services".
By the way, what is Non-Qualified Scholarship-fellowship?
to
However,
payments
【在 t***i 的大作中提到】
: UCLA那个链接最后写的很清楚
: The California Franchise Tax Board (FTB) does not require the University to
: withhold California state tax from scholarship fellowship payments. However,
: it is important to note that Non-Qualified Scholarship-Fellowship payments
: are considered to be taxable income by the FTB.
: 除了付学杂费的 其余都属于Non-Qualified, 也就是说tax return时候都得补上
|
t***i
发帖数: 15 | 5 我问过CA tax board的人了
Non-Qualified Scholarship-fellowship 就是指比如付房租的 生活费等 都是
taxable |
r****a
发帖数: 3249 | 6 I think the official say is from CA tax publication 1031.
In the publication, it does not mention "Non-Qualified Scholarship-
fellowship" at all.
By the way, the school (u are talking about) should have put fellowship income on W2Box16. Why dont they do that?
【在 t***i 的大作中提到】
: 我问过CA tax board的人了
: Non-Qualified Scholarship-fellowship 就是指比如付房租的 生活费等 都是
: taxable
|
t***i
发帖数: 15 | 7 它说了or 所以跟你有没有提供service没关系
【在 r****a 的大作中提到】
: http://www.ftb.ca.gov/forms/2009/09_1031.pdf
: see page 8
: If you are a resident of a foreign country and perform
: services in California and/or receive income from California sources, you
: may have a California income tax filing requirement
: Watch for key word "services".
: By the way, what is Non-Qualified Scholarship-fellowship?
:
: to
: However,
|
t***i
发帖数: 15 | 8 我的W2 box16就没有包括fellowship这一块儿 只有w2 box1 + 5000
income on W2Box16. Why dont they do that?
【在 r****a 的大作中提到】
: I think the official say is from CA tax publication 1031.
: In the publication, it does not mention "Non-Qualified Scholarship-
: fellowship" at all.
: By the way, the school (u are talking about) should have put fellowship income on W2Box16. Why dont they do that?
|
r****a
发帖数: 3249 | 9 haha, your W2Box16 confirms my point. :-)
Thank you.
Fellowship/Scholarship treaty is article 20(b), 1042-S code 15.
TA/RA treaty is article 20(c), max amount is $5000, 1042-S code 19.
California DOES honor fellowship treaty 20(b).
California does NOT honor $5000 treaty 20(c).
You mix up the nature of those two incomes.
【在 t***i 的大作中提到】
: 我的W2 box16就没有包括fellowship这一块儿 只有w2 box1 + 5000
:
: income on W2Box16. Why dont they do that?
|
t***i
发帖数: 15 | 10 我还是觉得这里逻辑不对啊
W2上没包括fellowship那块儿 不正是因为 “The California Franchise Tax Board (
FTB) does not require the University to
withhold California state tax from scholarship fellowship payments. ”吗？
那照后面的意思 还是得自己补上啊
您这20(b) 20(C)的说话哪儿来的根据啊？
谢谢
【在 r****a 的大作中提到】
: haha, your W2Box16 confirms my point. :-)
: Thank you.
: Fellowship/Scholarship treaty is article 20(b), 1042-S code 15.
: TA/RA treaty is article 20(c), max amount is $5000, 1042-S code 19.
: California DOES honor fellowship treaty 20(b).
: California does NOT honor $5000 treaty 20(c).
: You mix up the nature of those two incomes.
|
r****a
发帖数: 3249 | 11 You are welcome. I am glad if you think this discussion helpful.
http://www.irs.gov/pub/irs-trty/chintech.pdf
see article 20.
There are some posts you may find helpful and interesting.
http://www.mitbbs.com/article_t/TAX/31253065.html
(
【在 t***i 的大作中提到】
: 我还是觉得这里逻辑不对啊
: W2上没包括fellowship那块儿 不正是因为 “The California Franchise Tax Board (
: FTB) does not require the University to
: withhold California state tax from scholarship fellowship payments. ”吗？
: 那照后面的意思 还是得自己补上啊
: 您这20(b) 20(C)的说话哪儿来的根据啊？
: 谢谢
|
t***i
发帖数: 15 | 12 我还是不太明白您这句话是怎么得出的结论
California DOES honor fellowship treaty 20(b).
可能是我没说明白 谢谢您的帮助
【在 r****a 的大作中提到】
: You are welcome. I am glad if you think this discussion helpful.
: http://www.irs.gov/pub/irs-trty/chintech.pdf
: see article 20.
: There are some posts you may find helpful and interesting.
: http://www.mitbbs.com/article_t/TAX/31253065.html
:
: (
|
r****a
发帖数: 3249 | 13 Income of 20(b) is Scholarship/fellowship, granted to you without request of
"employment","services". There is no max limit exempt amount. A student may
get a scholarship of $20K a year. the student willl have no W-2 but 1042-S
with code 15. All $20K are tax-free.
Income of 20(c) is a compensation for your "employment","services". The
income is given to you with a request of "employment", such as research
assitance, teaching assistance, etc. The max exempt amount is $5K. We
should not say this income is "scholarship/fellowship". This $5k amount is on
1042-S with code 19. $5k amount will not show up in W2box1, but will show up in W2Box16 in California.
If you look at your 1042-S, the code is 19 for this $5K. You should not say
this is fellowship/scholarship. The nature of the income is very different,
as I said above.
【在 t***i 的大作中提到】
: 我还是不太明白您这句话是怎么得出的结论
: California DOES honor fellowship treaty 20(b).
: 可能是我没说明白 谢谢您的帮助
|
