关于一方在中国TAX.

来源: H-1B_tax 于 2004-04-06 16:57:25 [] [旧帖] [给我悄悄话] 阅读数 : (1442 bytes)

About married resident alien (for tax purpose) with spouse in China.

There have been discussions here about that back a week or two ago. I called IRS and got their authoritative answer. Share this info with you :)

Case specifics:
1. One spouse must be able to elect to be a resident alien filing 1040 (A).
2. The other spouse is in China.

For the best interest of the couple, file this way:

1. File joint return, make the choice of “Treat non-resident spouse as resident alien”.
2. You must report the income of the spouse in China on 1040 line 7.
3. You can claim $3050 exemption for the spouse.
4. You can take a standard deduction of $9500 since you file a joint return.
5. The spouse can exclude foreign earned income up to $80,000. This would take out anything you put in line 7 in above 2, since most people in China do not make $80,000.
6. The spouse needs ITIN. File W-7. Even the spouse has never been in US, he/she can apply for ITIN by *** Filing W-7 together with the joint return ***. The spouse cannot file W-7 by itself – meaning: not attaching it to 1040.

Net effects: compared with filing separately or as single (without taking the spouse into account), your taxable income is reduced by $3050 + $4750. This could mean thousands of tax dollars depending on your tax bracket.

What you cannot do:

Neither of you cannot claim any tax treaty benefits.

所有跟帖： 

• stp 请看看 -H-1B_tax- ♀ 给 H-1B_tax 发送悄悄话 (0 bytes) () 04/06/2004 postreply 16:57:56

• 今年这个坛子对UNCLE SAM的贡献大大的! -Windlight- ♀ 给 Windlight 发送悄悄话 (0 bytes) () 04/06/2004 postreply 17:39:26

• 我知道这些规定, 但是第6条你很难做到, 因为 -stp- ♀ 给 stp 发送悄悄话 (210 bytes) () 04/06/2004 postreply 20:58:16

• Not True!!! -sdfadfa- ♀ 给 sdfadfa 发送悄悄话 (83 bytes) () 04/06/2004 postreply 21:16:20

• 我是举个最省事的例子, 因为用护照不需要附加 -stp- ♀ 给 stp 发送悄悄话 (1026 bytes) () 04/06/2004 postreply 21:34:16

• 回复：我知道这些规定, 但是第6条你很难做到, 因为 -H-1B_TAX- ♀ 给 H-1B_TAX 发送悄悄话 (675 bytes) () 04/06/2004 postreply 21:22:38

• 我不是说了没有TREATY的可以试试, IRS的回复只供参考 -stp- ♀ 给 stp 发送悄悄话 (150 bytes) () 04/06/2004 postreply 21:46:33

• What's more: the tax rate -sdfadfa- ♀ 给 sdfadfa 发送悄悄话 (15 bytes) () 04/06/2004 postreply 21:23:51

• right -H-1B_TAX- ♀ 给 H-1B_TAX 发送悄悄话 (63 bytes) () 04/06/2004 postreply 21:27:22

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