C******n
发帖数: 9204 | 1 本人终于不幸超过5年了（没什么OPT之类）。开始看超5年的问题。。。科普了一番，觉得超过5年
仍然可能可以应用article 20。
1. tax treaty article 20 本身没有任何明确time limit
http://www.irs.gov/pub/irs-trty/china.pdf
1.1 Pub 519提到：
Effect of Tax Treaties
The rules given here to determine if you are a U.S. resident do not
override tax treaty definitions of residency.
http://www.irs.gov/publications/p519/ch01.html#en_US_publink100
2. 超过5年算resident，但仍然有可能继续适用article 20
http://www.irs.gov/pub/irs-pdf/f8843.pdf
Even if you meet these requirements, you cannot exclude days of presence
in
2011 as a student if you were exempt as a teacher, trainee, or student
for
any part of more than 5 calendar years unless you establish that you do
not
intend to reside permanently in the United States. The facts and
circumstances to be considered
unless后面的部分就是说，超过5年成resident，但有个解释的机会以便继续适用
article 20。
3 搜到一个表的例子。
http://ogsrweb2.ucsd.edu/financialinfo/gradstudent/taxes/IntRes
4.pdf
看样子是说即使超过5年，学校觉得可以继续使用article 20则就可以。
有超过5年能继续免税的实例吗？ | C******n
发帖数: 9204 | 2 本人终于不幸超过5年了（没什么OPT之类）。开始看超5年的问题。。。科普了一番，觉得超过5年
仍然可能可以应用article 20。
1. tax treaty article 20 本身没有任何明确time limit
http://www.irs.gov/pub/irs-trty/china.pdf
1.1 Pub 519提到：
Effect of Tax Treaties
The rules given here to determine if you are a U.S. resident do not
override tax treaty definitions of residency.
http://www.irs.gov/publications/p519/ch01.html#en_US_publink100
2. 超过5年算resident，但仍然有可能继续适用article 20
http://www.irs.gov/pub/irs-pdf/f8843.pdf
Even if you meet these requirements, you cannot exclude days of presence
in
2011 as a student if you were exempt as a teacher, trainee, or student
for
any part of more than 5 calendar years unless you establish that you do
not
intend to reside permanently in the United States. The facts and
circumstances to be considered
unless后面的部分就是说，超过5年成resident，但有个解释的机会以便继续适用
article 20。
3 搜到一个表的例子。
http://ogsrweb2.ucsd.edu/financialinfo/gradstudent/taxes/IntRes
4.pdf
看样子是说即使超过5年，学校觉得可以继续使用article 20则就可以。
有超过5年能继续免税的实例吗？ | M*****k
发帖数: 85 | 3 Most tax treaties for graduate students grant a five-year exemption from
first date of U.S. arrival.
The tax treaty from the People's Republic of China (PRC) contains no time
limit, and a Chinese student who qualifies for it may use the article for as
long as he is a bona fide student in valid F-1 status, including during
that period in which he is engaged in practical training in valid F-1 status.
This means that even when the taxpayer becomes a resident alien under the
substantial presence test of IRC 7701(b), he may still claim the benefit of
Article 20 of the USA-China income tax treaty.
- Article 20(b) grants unlimited exemption to fellowship (stipend) payments.
- Article 20(c) grant a tax exemption for salary compensation up to $5,000
per year. |
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