潜水很久了, 在这个坛子里受益非浅, 我家绿卡03年10得到批准了, 所以这几天也忍不住想多冒冒泡. 碰巧看到几个帖子问关于交了140后 (或者拿到绿卡后) 能不能按照 non-residence 报免税的问题. 这个问题在我们交了140后也特意关注过, 还特意花钱咨询过, 所以特意开个新帖子汇报汇报自己的心得, 仅供谈讨.
简单的答案就是: 不管你交了140后有没拿到绿卡, 如果还是在头三年免税期内, 你可以 take the risk 申请免税, 因为没有任何的 IRS pub. 明确要求你不能申请免税. 但是, 更加保险的做法是, 从140提交后的那一年开始, 就全年照 residence 报税.
为什么?
1. 我们先来看看 IRS 的 1040 的 instruction, 文件在
http://www.irs.gov/pub/irs-pdf/i1040nr.pdf
第二页的中间一列, 在 "Resident Alien or Nonresident Alien" section, 大致是说,
a. 如果你满足任意一个 "test", i.e. either "Green Card Test" or "Substantial Presence Test", *generally*, 你应该是 resident
b. 但是, 如果你 qualify as a resident of a treaty country ..., you may still be considered a nonresident alien
这里很清楚了, 只要你 qualify 免税, 不管你有没拿到绿卡, 一年内在美国呆了多久, 那么你就 "可以" 算是 nonresident alien.
2. 所以问题的关键就在, 你 qualify 免税吗. 我们来看看US-China treaty, 我假设大家情况跟我家一样, 就是申请头三年作为研究学者的免税, 即 Article 19, 全文在
http://www.irs.gov/pub/irs-trty/china.pdf
ARTICLE 19
(Teachers, Professors and Researchers)
An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or other accredited educational institution or scientific research institution in the first mentioned Contracting State shall be exempt from tax in the first mentioned Contracting State for a period not exceeding three years in the aggregate in respect of remuneration for such teaching, lectures or research.
我个人的理解, 这里关键在于 "a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State", 也就是说, 如果我们是中国 resident, 而且在美国临时居住, 做研究工作, 那么我们就 qualify 头三年免税 (这就包括任何从中国直接拿到 J1/H1 过来工作的人, 但不包括在美国读书毕业拿到H1的).
那么我们递交了140申请了, 但没拿到绿卡, 还算 temporarily present 在美国吗? 对这个问题, 我想不同人有不同arguement, 我也不想给个标准答案. 但是我个人从 H&R 的 consultant 得到的建议是, 至少从主观上, 我个人已经不打算 temporarily present 在美国了. 从这个角度, 我就不 qualify treaty 了. 所以, 我*最好*是照residence 报税.
3. 对此, 我刚才又多做了些研究, 找到了 IRS pub. 519, 链接在
http://www.irs.gov/pub/irs-pdf/p519.pdf
请大家看看第五页, Figure 1-A, Nonresident Alien or Resident Alien? 最后一个框, 即问题 "Can you show that for 2007 you have a tax home in a foreign country and have a closer connection to that country than to the United States?". 您自己的回答是什么呢?
简单的答案就是: 不管你交了140后有没拿到绿卡, 如果还是在头三年免税期内, 你可以 take the risk 申请免税, 因为没有任何的 IRS pub. 明确要求你不能申请免税. 但是, 更加保险的做法是, 从140提交后的那一年开始, 就全年照 residence 报税.
为什么?
1. 我们先来看看 IRS 的 1040 的 instruction, 文件在
http://www.irs.gov/pub/irs-pdf/i1040nr.pdf
第二页的中间一列, 在 "Resident Alien or Nonresident Alien" section, 大致是说,
a. 如果你满足任意一个 "test", i.e. either "Green Card Test" or "Substantial Presence Test", *generally*, 你应该是 resident
b. 但是, 如果你 qualify as a resident of a treaty country ..., you may still be considered a nonresident alien
这里很清楚了, 只要你 qualify 免税, 不管你有没拿到绿卡, 一年内在美国呆了多久, 那么你就 "可以" 算是 nonresident alien.
2. 所以问题的关键就在, 你 qualify 免税吗. 我们来看看US-China treaty, 我假设大家情况跟我家一样, 就是申请头三年作为研究学者的免税, 即 Article 19, 全文在
http://www.irs.gov/pub/irs-trty/china.pdf
ARTICLE 19
(Teachers, Professors and Researchers)
An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or other accredited educational institution or scientific research institution in the first mentioned Contracting State shall be exempt from tax in the first mentioned Contracting State for a period not exceeding three years in the aggregate in respect of remuneration for such teaching, lectures or research.
我个人的理解, 这里关键在于 "a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State", 也就是说, 如果我们是中国 resident, 而且在美国临时居住, 做研究工作, 那么我们就 qualify 头三年免税 (这就包括任何从中国直接拿到 J1/H1 过来工作的人, 但不包括在美国读书毕业拿到H1的).
那么我们递交了140申请了, 但没拿到绿卡, 还算 temporarily present 在美国吗? 对这个问题, 我想不同人有不同arguement, 我也不想给个标准答案. 但是我个人从 H&R 的 consultant 得到的建议是, 至少从主观上, 我个人已经不打算 temporarily present 在美国了. 从这个角度, 我就不 qualify treaty 了. 所以, 我*最好*是照residence 报税.
3. 对此, 我刚才又多做了些研究, 找到了 IRS pub. 519, 链接在
http://www.irs.gov/pub/irs-pdf/p519.pdf
请大家看看第五页, Figure 1-A, Nonresident Alien or Resident Alien? 最后一个框, 即问题 "Can you show that for 2007 you have a tax home in a foreign country and have a closer connection to that country than to the United States?". 您自己的回答是什么呢?
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