不是所有学校都清楚, 我做VITA时问过

我们学校, 转的是不能, 后来与IRS联系, 也说不行. 以前的过去了, 税又不多, 不提罢了, 真查出来也没多少税可补. 03年你自己决定吧, 学校给的W2/1042S已经扣除$5000就将错就错算了. 不管怎么样, 自己的税自己拿主意.
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IRS email Q: [e-mail]

....Article 20 of the tax treaty states:

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.

It would appear that the main purpose on his arrival into the United States was not for educational purposes and therefore, would not qualify for the treaty exemption.

For more information on the above issue, please refer to Publication 519, U.S. Tax Guide for Aliens and Publication 901, U.S. Tax Treaties.

所有跟帖： 

• 非常感谢stp -mm2004- ♀ (28 bytes) () 04/01/2004 postreply 06:54:13

• 回复：不是所有学校都清楚, 我做VITA时问过 -mm2004- ♀ (206 bytes) () 04/01/2004 postreply 07:38:37