d*****0
发帖数: 68029 | 1 看了精华区，第一项，写：a. China, P.R.
b. 20(c), paragraph 2, 04-30-84 protocol
第二项，写：IRC61; 871(b)
第三、四项，空着不填
第五项填一长段话。
但是新的表格似乎那一段话只能填在第六项。那么第五项要填啥呢？
第五项
Is the taxpayer disclosing a treaty-based return position for which
reporting is specifically required pursuant to Regulations section 301.6114-
1(b)?.......................
填yes还是no呢？ | d***y
发帖数: 1850 | 2 我觉得是填no
我读了这个条款，在paragraph(c)Reporting requirement waived,
Pursuant to the authority contained in section 6114 (b), reporting is waived
under this section with respect to any of the following return positions
taken by the taxpayer：
(iv) That a treaty reduces or modifies the taxation of income derived from
dependent personal services, pensions, annuities, social security and other
public pensions, or income derived by artistes, athletes, students, trainees
or teachers
我的理解是F1 claim treaty的话，根据这条是reporting waived，所以填no
不知道对不对，最好有大牛来confirm下。。。。。 | d*****0
发帖数: 68029 | 3 多谢，等大牛来确认
waived
other
trainees
【在 d***y 的大作中提到】
: 我觉得是填no
: 我读了这个条款，在paragraph(c)Reporting requirement waived,
: Pursuant to the authority contained in section 6114 (b), reporting is waived
: under this section with respect to any of the following return positions
: taken by the taxpayer：
: (iv) That a treaty reduces or modifies the taxation of income derived from
: dependent personal services, pensions, annuities, social security and other
: public pensions, or income derived by artistes, athletes, students, trainees
: or teachers
: 我的理解是F1 claim treaty的话，根据这条是reporting waived，所以填no
| g*********n
发帖数: 119 | 4 the same question as upstairs.
I think it is 'no' too.
any further confirmation? | a****y
发帖数: 53 | 5 同求
【在 d*****0 的大作中提到】
: 多谢，等大牛来确认
:
: waived
: other
: trainees
| t*******2
发帖数: 384 | | m*****3
发帖数: 49 | | q******1
发帖数: 168 | 8 同求
★ 发自iPhone App: ChineseWeb 8.0.1
【在 a****y 的大作中提到】
: 同求
| m*******u
发帖数: 115 | 9 我也看了26 CFR 301.6114-1(b)，感觉按其中的iv条款8833压根就不用填了
waived
other
trainees
【在 d***y 的大作中提到】
: 我觉得是填no
: 我读了这个条款，在paragraph(c)Reporting requirement waived,
: Pursuant to the authority contained in section 6114 (b), reporting is waived
: under this section with respect to any of the following return positions
: taken by the taxpayer：
: (iv) That a treaty reduces or modifies the taxation of income derived from
: dependent personal services, pensions, annuities, social security and other
: public pensions, or income derived by artistes, athletes, students, trainees
: or teachers
: 我的理解是F1 claim treaty的话，根据这条是reporting waived，所以填no
| e*******2
发帖数: 83 | | | | P****1
发帖数: 2670 | 11 如果是学生的话，目前tax版上大家公认是填no，因为6114－1(c)(1)(iv)中明确说了
income
derived by artistes, athletes, students, trainees or teachers可waive。
对于researcher没有定论，我觉得是按照301.6114-1(b)中的(4)(ii)(D)条款，即
treaty上有要求，而申请人符合treaty的要求。
条款见：
http://www.law.cornell.edu/cfr/text/26/301.6114-1
(b) Reporting specifically required.
Reporting is required under this section except as expressly waived under
paragraph (c) of this section. The following list is not a list of all
positions for which reporting is required under this section but is a list
of particular positions for which reporting is specifically required. These
positions are as follows:
(4) That, notwithstanding paragraph (c)(1)(i) of this section,
(ii) A treaty exempts from tax, or reduces the rate of tax on, fixed or
determinable annual or periodical income subject to withholding under
section 1441 or 1442 that a foreign person receives from a U.S. person, but
only if described in paragraphs (b)(4)(ii)(A) and (B) of this section, or in
paragraph (b)(4)(ii)(C) or (D) of this section as follows—
(D) For payments made after December 31, 2000, with respect to a treaty that
imposes any other conditions for the entitlement of treaty benefits, for
example as a part of the interest, dividends, or royalty article, that such
conditions are met;
(c) Reporting requirement waived.
(1) Pursuant to the authority contained in section 6114 (b), reporting is
waived under this section with respect to any of the following return
positions taken by the taxpayer:
(iv) That a treaty reduces or modifies the taxation of income derived from
dependent personal services, pensions, annuities, social security and other
public pensions, or income derived by artistes, athletes, students, trainees
or teachers; | d*****0
发帖数: 68029 | 12 多谢了
【在 P****1 的大作中提到】
: 如果是学生的话，目前tax版上大家公认是填no，因为6114－1(c)(1)(iv)中明确说了
: income
: derived by artistes, athletes, students, trainees or teachers可waive。
: 对于researcher没有定论，我觉得是按照301.6114-1(b)中的(4)(ii)(D)条款，即
: treaty上有要求，而申请人符合treaty的要求。
: 条款见：
: http://www.law.cornell.edu/cfr/text/26/301.6114-1
: (b) Reporting specifically required.
: Reporting is required under this section except as expressly waived under
: paragraph (c) of this section. The following list is not a list of all
| r**3
发帖数: 1779 | 13 搭车问:
第二项 871(b),要nonresident/dual才写这个吧.
我前年已经是resident,上年税表我们学校律师帮我填的是IRC Section 61(a)(1),但我
查不到出处,打算今年照抄.
请问有懂的人么?
新增第五项:OPT的也填NO么?
多谢! | P****1
发帖数: 2670 | 14
OPT依然是学生
【在 r**3 的大作中提到】
: 搭车问:
: 第二项 871(b),要nonresident/dual才写这个吧.
: 我前年已经是resident,上年税表我们学校律师帮我填的是IRC Section 61(a)(1),但我
: 查不到出处,打算今年照抄.
: 请问有懂的人么?
: 新增第五项:OPT的也填NO么?
: 多谢!
| r**3
发帖数: 1779 | 15 多谢！
【在 P****1 的大作中提到】
:
: OPT依然是学生
| r****c
发帖数: 18 | 16 如果工作了，要写yes 还是no？yes的话，选哪一条？ | P****1
发帖数: 2670 | 17 是opt吗？opt还是F1学生身份。
【在 r****c 的大作中提到】
: 如果工作了，要写yes 还是no？yes的话，选哪一条？
| d*****0
发帖数: 68029 | 18 看了精华区，第一项，写：a. China, P.R.
b. 20(c), paragraph 2, 04-30-84 protocol
第二项，写：IRC61; 871(b)
第三、四项，空着不填
第五项填一长段话。
但是新的表格似乎那一段话只能填在第六项。那么第五项要填啥呢？
第五项
Is the taxpayer disclosing a treaty-based return position for which
reporting is specifically required pursuant to Regulations section 301.6114-
1(b)?.......................
填yes还是no呢？ | d***y
发帖数: 1850 | 19 我觉得是填no
我读了这个条款，在paragraph(c)Reporting requirement waived,
Pursuant to the authority contained in section 6114 (b), reporting is waived
under this section with respect to any of the following return positions
taken by the taxpayer：
(iv) That a treaty reduces or modifies the taxation of income derived from
dependent personal services, pensions, annuities, social security and other
public pensions, or income derived by artistes, athletes, students, trainees
or teachers
我的理解是F1 claim treaty的话，根据这条是reporting waived，所以填no
不知道对不对，最好有大牛来confirm下。。。。。 | d*****0
发帖数: 68029 | 20 多谢，等大牛来确认
waived
other
trainees
【在 d***y 的大作中提到】
: 我觉得是填no
: 我读了这个条款，在paragraph(c)Reporting requirement waived,
: Pursuant to the authority contained in section 6114 (b), reporting is waived
: under this section with respect to any of the following return positions
: taken by the taxpayer：
: (iv) That a treaty reduces or modifies the taxation of income derived from
: dependent personal services, pensions, annuities, social security and other
: public pensions, or income derived by artistes, athletes, students, trainees
: or teachers
: 我的理解是F1 claim treaty的话，根据这条是reporting waived，所以填no
| | | a****y
发帖数: 53 | 21 同求
【在 d*****0 的大作中提到】
: 多谢，等大牛来确认
:
: waived
: other
: trainees
| t*******2
发帖数: 384 | | m*****3
发帖数: 49 | | q******1
发帖数: 168 | 24 同求
★ 发自iPhone App: ChineseWeb 8.0.1
【在 a****y 的大作中提到】
: 同求
| m*******u
发帖数: 115 | 25 我也看了26 CFR 301.6114-1(b)，感觉按其中的iv条款8833压根就不用填了
waived
other
trainees
【在 d***y 的大作中提到】
: 我觉得是填no
: 我读了这个条款，在paragraph(c)Reporting requirement waived,
: Pursuant to the authority contained in section 6114 (b), reporting is waived
: under this section with respect to any of the following return positions
: taken by the taxpayer：
: (iv) That a treaty reduces or modifies the taxation of income derived from
: dependent personal services, pensions, annuities, social security and other
: public pensions, or income derived by artistes, athletes, students, trainees
: or teachers
: 我的理解是F1 claim treaty的话，根据这条是reporting waived，所以填no
| e*******2
发帖数: 83 | | P****1
发帖数: 2670 | 27 如果是学生的话，目前tax版上大家公认是填no，因为6114－1(c)(1)(iv)中明确说了
income
derived by artistes, athletes, students, trainees or teachers可waive。
对于researcher没有定论，我觉得是按照301.6114-1(b)中的(4)(ii)(D)条款，即
treaty上有要求，而申请人符合treaty的要求。
条款见：
http://www.law.cornell.edu/cfr/text/26/301.6114-1
(b) Reporting specifically required.
Reporting is required under this section except as expressly waived under
paragraph (c) of this section. The following list is not a list of all
positions for which reporting is required under this section but is a list
of particular positions for which reporting is specifically required. These
positions are as follows:
(4) That, notwithstanding paragraph (c)(1)(i) of this section,
(ii) A treaty exempts from tax, or reduces the rate of tax on, fixed or
determinable annual or periodical income subject to withholding under
section 1441 or 1442 that a foreign person receives from a U.S. person, but
only if described in paragraphs (b)(4)(ii)(A) and (B) of this section, or in
paragraph (b)(4)(ii)(C) or (D) of this section as follows—
(D) For payments made after December 31, 2000, with respect to a treaty that
imposes any other conditions for the entitlement of treaty benefits, for
example as a part of the interest, dividends, or royalty article, that such
conditions are met;
(c) Reporting requirement waived.
(1) Pursuant to the authority contained in section 6114 (b), reporting is
waived under this section with respect to any of the following return
positions taken by the taxpayer:
(iv) That a treaty reduces or modifies the taxation of income derived from
dependent personal services, pensions, annuities, social security and other
public pensions, or income derived by artistes, athletes, students, trainees
or teachers; | d*****0
发帖数: 68029 | 28 多谢了
【在 P****1 的大作中提到】
: 如果是学生的话，目前tax版上大家公认是填no，因为6114－1(c)(1)(iv)中明确说了
: income
: derived by artistes, athletes, students, trainees or teachers可waive。
: 对于researcher没有定论，我觉得是按照301.6114-1(b)中的(4)(ii)(D)条款，即
: treaty上有要求，而申请人符合treaty的要求。
: 条款见：
: http://www.law.cornell.edu/cfr/text/26/301.6114-1
: (b) Reporting specifically required.
: Reporting is required under this section except as expressly waived under
: paragraph (c) of this section. The following list is not a list of all
| r**3
发帖数: 1779 | 29 搭车问:
第二项 871(b),要nonresident/dual才写这个吧.
我前年已经是resident,上年税表我们学校律师帮我填的是IRC Section 61(a)(1),但我
查不到出处,打算今年照抄.
请问有懂的人么?
新增第五项:OPT的也填NO么?
多谢! | P****1
发帖数: 2670 | 30
OPT依然是学生
【在 r**3 的大作中提到】
: 搭车问:
: 第二项 871(b),要nonresident/dual才写这个吧.
: 我前年已经是resident,上年税表我们学校律师帮我填的是IRC Section 61(a)(1),但我
: 查不到出处,打算今年照抄.
: 请问有懂的人么?
: 新增第五项:OPT的也填NO么?
: 多谢!
| | | r**3
发帖数: 1779 | 31 多谢！
【在 P****1 的大作中提到】
:
: OPT依然是学生
| r****c
发帖数: 18 | 32 如果工作了，要写yes 还是no？yes的话，选哪一条？ | P****1
发帖数: 2670 | 33 是opt吗？opt还是F1学生身份。
【在 r****c 的大作中提到】
: 如果工作了，要写yes 还是no？yes的话，选哪一条？
| y**********n
发帖数: 2 | | m***r
发帖数: 99 | | l*****d
发帖数: 454 | 36 postdoc算是trainee吗还是researcher？？
【在 P****1 的大作中提到】
: 如果是学生的话，目前tax版上大家公认是填no，因为6114－1(c)(1)(iv)中明确说了
: income
: derived by artistes, athletes, students, trainees or teachers可waive。
: 对于researcher没有定论，我觉得是按照301.6114-1(b)中的(4)(ii)(D)条款，即
: treaty上有要求，而申请人符合treaty的要求。
: 条款见：
: http://www.law.cornell.edu/cfr/text/26/301.6114-1
: (b) Reporting specifically required.
: Reporting is required under this section except as expressly waived under
: paragraph (c) of this section. The following list is not a list of all
| P****1
发帖数: 2670 | 37 J签证的postdoc在Pub 519 Ch1是否是R的讨论里是按teacher/trainee的；但treaty部
分有专门的researcher部分。。。
【在 l*****d 的大作中提到】
: postdoc算是trainee吗还是researcher？？
| l*n
发帖数: 529 | 38 因为需要仔细阅读了下，感觉普通人还是填No。
整个301.6114-1(b)列的是"specifically required"情形，(b)(4)(ii)(A) and (B)一
起是在讲corporation和股东，(b)(4)(ii)(C)讲的是机构和大额，(b)(4)(ii)(D)讲的
是利息、分红和版税等。普通人的那点工资收入哪里够得上"specifically required"
这般高大上的待遇啊。
【在 P****1 的大作中提到】
: 如果是学生的话，目前tax版上大家公认是填no，因为6114－1(c)(1)(iv)中明确说了
: income
: derived by artistes, athletes, students, trainees or teachers可waive。
: 对于researcher没有定论，我觉得是按照301.6114-1(b)中的(4)(ii)(D)条款，即
: treaty上有要求，而申请人符合treaty的要求。
: 条款见：
: http://www.law.cornell.edu/cfr/text/26/301.6114-1
: (b) Reporting specifically required.
: Reporting is required under this section except as expressly waived under
: paragraph (c) of this section. The following list is not a list of all
|
|
