d*******h
发帖数: 2146 | 1 ARTICLE 20
(Students and Trainees)
A student, business apprentice or trainee who is, or was immediately before
visiting a Contracting State, a
resident of the other Contracting State and who is present in the first-
mentioned Contracting State solely for the
purpose of his education, training or obtaining special technical experience
shall be exempt from tax in that
Contracting State with respect to:
(a) payments received from abroad for the purpose of his maintenance,
education, study, research
or training;
(b) grants or awards from a government, scientific, educational or other tax
-exempt organization;
and
(c) income from personal services performed in that Contracting State in an
amount not in excess
of 5,000 United States dollars or its equivalent in Chinese yuan for any
taxable year.
The benefits provided under this Article shall extend only for such period
of time as is reasonably
necessary to complete the education or training.
毫无疑问,我们F1都符合正文，我们再来看b. 大多数人的钱都是从federal research
grants来的，少数从公司拿钱的和做TA的我们后说。老板的funding往往都会被写成
award，但至少也是grants from a government.
再说TA,很多学校都会写成teaching award (teaching fellowship).这样一来也就符合
了awards from a educational organization
有人会说1042S. 1042S只是一个学校方面对withheld的证明。退税是报税人和IRS的关
系，我们依国与国之间的treaty报税，与学校无关。既，1042S不是必需的。例如，你
忘了去学校办公室签treaty,你就不会有1042S,但是一样可以毫无问题的报20c。依此逻
辑，有没有1042S,与你如何申报没有必然关系。我的理解：1042S只是学校出的一纸证
明，没有这个证明，其他合法证明应该一样有效。
综上，20b是大多数F1的合法权益。我就不明白了为啥大家都像做贼一样，还有那些自
己白交税的，都对报20b的同胞要么斥责要么幸灾乐祸。
这次美国没钱了，所以大规模查税，大多数人都被审。被吓怕了的就老老实实交了。
IRS追税不代表他一定合法，因为IRS既没有最终仲裁权又没有司法权。为啥没人弄个集
体case和IRS单挑呢？
懂税法的人来批吧，没有实质性理由的幸灾乐祸人士请远离。 | p******r
发帖数: 2999 | 2 又来了
before
experience
【在 d*******h 的大作中提到】
: ARTICLE 20
: (Students and Trainees)
: A student, business apprentice or trainee who is, or was immediately before
: visiting a Contracting State, a
: resident of the other Contracting State and who is present in the first-
: mentioned Contracting State solely for the
: purpose of his education, training or obtaining special technical experience
: shall be exempt from tax in that
: Contracting State with respect to:
: (a) payments received from abroad for the purpose of his maintenance,
| d*******h
发帖数: 2146 | 3 publication515 里有这段
Grants given to students, trainees, or researchers which require
the performance of personal serices as a necessary condition for
disbursing the grant do not qualify as scholarship or fellowship
grants. Instead, they are compensation for personal services
considered to be wages. It does not matter what term is used to
describe the grant
但是没有这段
..... An alien student may not alaim a scholarship or fellowship treaty
exemption agains income which has been reported to him on Form W-2 as
wages.
20b里没有一个字是fellowship,或者scholarship. 中心是grant
所以？
before
experience
【在 d*******h 的大作中提到】
: ARTICLE 20
: (Students and Trainees)
: A student, business apprentice or trainee who is, or was immediately before
: visiting a Contracting State, a
: resident of the other Contracting State and who is present in the first-
: mentioned Contracting State solely for the
: purpose of his education, training or obtaining special technical experience
: shall be exempt from tax in that
: Contracting State with respect to:
: (a) payments received from abroad for the purpose of his maintenance,
| d*******h
发帖数: 2146 | 4 来啥了？倒是请说说看啊
精华里的东西不够conclusive啊
而且在和IRS的交涉中，他们说我能证明是从grant来的就行
【在 p******r 的大作中提到】
: 又来了
:
: before
: experience
| d*******h
发帖数: 2146 | 5 ARTICLE 20
(Students and Trainees)
A student, business apprentice or trainee who is, or was immediately before
visiting a Contracting State, a
resident of the other Contracting State and who is present in the first-
mentioned Contracting State solely for the
purpose of his education, training or obtaining special technical experience
shall be exempt from tax in that
Contracting State with respect to:
(a) payments received from abroad for the purpose of his maintenance,
education, study, research
or training;
(b) grants or awards from a government, scientific, educational or other tax
-exempt organization;
and
(c) income from personal services performed in that Contracting State in an
amount not in excess
of 5,000 United States dollars or its equivalent in Chinese yuan for any
taxable year.
The benefits provided under this Article shall extend only for such period
of time as is reasonably
necessary to complete the education or training.
毫无疑问,我们F1都符合正文，我们再来看b. 大多数人的钱都是从federal research
grants来的，少数从公司拿钱的和做TA的我们后说。老板的funding往往都会被写成
award，但至少也是grants from a government.
再说TA,很多学校都会写成teaching award (teaching fellowship).这样一来也就符合
了awards from a educational organization
有人会说1042S. 1042S只是一个学校方面对withheld的证明。退税是报税人和IRS的关
系，我们依国与国之间的treaty报税，与学校无关。既，1042S不是必需的。例如，你
忘了去学校办公室签treaty,你就不会有1042S,但是一样可以毫无问题的报20c。依此逻
辑，有没有1042S,与你如何申报没有必然关系。我的理解：1042S只是学校出的一纸证
明，没有这个证明，其他合法证明应该一样有效。
综上，20b是大多数F1的合法权益。我就不明白了为啥大家都像做贼一样，还有那些自
己白交税的，都对报20b的同胞要么斥责要么幸灾乐祸。
这次美国没钱了，所以大规模查税，大多数人都被审。被吓怕了的就老老实实交了。
IRS追税不代表他一定合法，因为IRS既没有最终仲裁权又没有司法权。为啥没人弄个集
体case和IRS单挑呢？
懂税法的人来批吧，没有实质性理由的幸灾乐祸人士请远离。 | p******r
发帖数: 2999 | 6 又来了
before
experience
【在 d*******h 的大作中提到】
: ARTICLE 20
: (Students and Trainees)
: A student, business apprentice or trainee who is, or was immediately before
: visiting a Contracting State, a
: resident of the other Contracting State and who is present in the first-
: mentioned Contracting State solely for the
: purpose of his education, training or obtaining special technical experience
: shall be exempt from tax in that
: Contracting State with respect to:
: (a) payments received from abroad for the purpose of his maintenance,
| d*******h
发帖数: 2146 | 7 publication515 里有这段
Grants given to students, trainees, or researchers which require
the performance of personal serices as a necessary condition for
disbursing the grant do not qualify as scholarship or fellowship
grants. Instead, they are compensation for personal services
considered to be wages. It does not matter what term is used to
describe the grant
但是没有这段
..... An alien student may not alaim a scholarship or fellowship treaty
exemption agains income which has been reported to him on Form W-2 as
wages.
20b里没有一个字是fellowship,或者scholarship. 中心是grant
所以？
before
experience
【在 d*******h 的大作中提到】
: ARTICLE 20
: (Students and Trainees)
: A student, business apprentice or trainee who is, or was immediately before
: visiting a Contracting State, a
: resident of the other Contracting State and who is present in the first-
: mentioned Contracting State solely for the
: purpose of his education, training or obtaining special technical experience
: shall be exempt from tax in that
: Contracting State with respect to:
: (a) payments received from abroad for the purpose of his maintenance,
| d*******h
发帖数: 2146 | 8 来啥了？倒是请说说看啊
精华里的东西不够conclusive啊
而且在和IRS的交涉中，他们说我能证明是从grant来的就行
【在 p******r 的大作中提到】
: 又来了
:
: before
: experience
| d*******h
发帖数: 2146 | 9 很不好意思,我就是又来了
更不好意思地是,appeal以后我20b得手了,人IRS承认stipend免税
欢迎讨论
没有信息的询问贴请恕不回
【在 p******r 的大作中提到】
: 又来了
:
: before
: experience
| d**j
发帖数: 5290 | | d*******h
发帖数: 2146 | 11 多谢
这个信息很好很有用
5000刀的1042S里的code是19
剩余部分有可能会是别的code吗？
还有这个code那里能查得到？
审计员好像也并不是很清楚，一问三不知
我们现在的结果是互让一步，给我退一半，免罚款
【在 d**j 的大作中提到】
: 又来了。拿到表后看你的income code是15还是19.
: http://www.irs.gov/pub/irs-pdf/p4011.pdf
| l********d
发帖数: 443 | 12 lz说一下你的具体情况吧，你是把TA或者RA的收入全部用20b来claim免税的吗？你说的
appeal成功，最后的决定是什么？
一般来说20b是要求该grant／award是直接给你的，而且不需要任何的personal
service，而不是说钱的源头是不是grant（比如钱给你老板是grant，而你是通过RA或
者TA这样的personal service来使得老板用这个grant付你钱）
如果lz真的appeal成功了，请分享下具体案例，应该对大家很有用的。
【在 d*******h 的大作中提到】
: 很不好意思,我就是又来了
: 更不好意思地是,appeal以后我20b得手了,人IRS承认stipend免税
: 欢迎讨论
: 没有信息的询问贴请恕不回
| d*******h
发帖数: 2146 | 13 来汇报一下
appeal算是成功了，close了
来回搞了七八轮，历时一年，谁都不承认对方有道理
最后一人让一步，TA的部分交了，RA的部分退了， claim 20b
我不敢说我的例子有用，因为我也没有很硬的根据，不过他们也没有，我一直觉得是个
灰色地带
但板上“牛人”们一不给我们认真研究讨论的机会，二来冷嘲热讽，最好全家财产都给
美国主子表忠心
所以到现在我也不知道到底什么才对，反正至少IRS给我出示的条例都不够硬，我都成
功argue了
最后的最后，大家罚款一定可以拿回来。理由就是：这么复杂，IRS自己人都解释不清
楚，怎么能指望我们外国人能弄清楚。所以罚款不合理
【在 l********d 的大作中提到】
: lz说一下你的具体情况吧，你是把TA或者RA的收入全部用20b来claim免税的吗？你说的
: appeal成功，最后的决定是什么？
: 一般来说20b是要求该grant／award是直接给你的，而且不需要任何的personal
: service，而不是说钱的源头是不是grant（比如钱给你老板是grant，而你是通过RA或
: 者TA这样的personal service来使得老板用这个grant付你钱）
: 如果lz真的appeal成功了，请分享下具体案例，应该对大家很有用的。
| c*********a
发帖数: 2265 | |
|
