R********e 发帖数: 165 | 1 本人今年10月从OPT转成H1B,ld是第六年的F1,所以今年打算和ld用resident alien的
身份联合报税。
由于之前不知道每年向每人转帐不能超过130k的限额,本人向国内汇款250k到妈妈的帐
上,其实钱还是自己的,只不过妈妈代收。现在突然发现,银行会像IRS上报这笔汇款
,也就是说,超过130k的部分,我得交税了!!!
但是,US citizen和resident有一个lift time的credit,5M刀,不用交税。
instruction上写:
If you are a citizen or resident of the United States, you must apply any
available applicable credit against gift tax. If you are not eligible to use
a DSUE amount from a predeceased spouse, enter $1,772,800 on Line 7.
Nonresident aliens may not claim the applicable credit and should enter zero
on line 7.
如果今年我算resident alien,我是不是能claim这个credit呢?
另外,关于709表part 1的第七行,citizenship,我该怎么填?
IRS的709 instruction上写到:
Line 7. Citizenship. Enter your citizenship. The term citizen of the United
States includes a person who, at the time of making the gift:
*Was domiciled in a possession of the United States,
*Was a U.S. citizen, and
*Became a U.S. citizen for a reason other than being a citizen of a U.S.
possession or being born or residing in a possession.
A nonresident not a citizen of the United States includes a person who, at
the time of making the gift:
*Was domiciled in a possession of the United States,
*Was a U.S. citizen, and
*Became a U.S. citizen only because he or she was a citizen of a possession
or was born or resided in a possession.
有没有mm能大致帮我翻译一下? 我比较不解的一点是,“citizen”和“nonresident
not a citizen”都必须满足“Was a U.S. citizen”这个要求,那我这个H1B岂不是两
者都不满足? |
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