索引:1)
1042-S
留美学生与中美税务条约(续)
- pjiang -
前文在此
关于 Treaty 20(b) 和 20(c),相信不少同学已经做过了研究,或者一直就是按 $5,000 来免税的。故而有同学首鼠两端,从心底里是想全退税,却又怀疑其可行性。
首先,我们先来看看大使馆的这封信。这封信有法律效果吗?答案是显然的。IRS 甚至可以把信一推了之,用耳详能熟的词,是说中国"干涉内政"。
再仔细读读这封信,称是根据 IRS 的 "explanation",TA/RA 适用 Treaty 20(b) 而不是限额 $5,000 的 20(c). IRS 的解释在哪里,是怎么说的,语焉不详。
但是,这封信附过去能起作用吗?答案是肯定的,要不老师也不会在此推而广之。
然而,你若要老师打包票,似乎是强人所难。倘若本人是 IRS 的 头儿,那倒是可以拍拍胸脯的。
Treaty 的解释权,在 IRS. 它说 20(b) 就 20(b),它说 20(c) 就是 20(c).
当初,得到这封信的时候,并不是填税表的季节。于是,等到来年初,早早地把税表寄出去了。心里核计,即使被打了回来,重填税表也不耽误 4 月 15 号的截止日期。
在截止日期之前,退税的全额被打进了银行的户头。
后面的就好办了,过去的每年填份 1040X,还有上面的大使馆函,加上附言:
IRS
Philadelphia, PA 19255
Re: SSN# 123-45-6789 Tax Return for Year 1999
Dear Madam/Sir:
I am writing you in reference to my tax return for above year under social security number 123-45-6789.
On the date of my arrival in the United States, I was a resident of the People's Republic of China. Being an international student here in America, I am present for the sole purpose of education. I am not a US citizen, nor have I been accorded the privilege of residing permanently as an immigrant.
My scholarship received from the institute is tax exempted, according to Tax Treaty 20(b), between the United States and the People's Republic of China. My previous tax return for above year, however, was applied Tax Treaty 20(c) incorrectly. Such mistake was revealed on a conference held by Education Section of Chinese Embassy.
Please find my corrected 1040NR-EZ for above year, with associated 1040X. For your reference, I also enclosed a letter from Chinese Embassy, in regard to the issue. Your reviewing of my tax return is highly appreciated.
Thank you.
Sincerely,
P Jiang
Encl.
这回拖得久,退税支票直到十月份才收到(退税报告是五月份寄出的)。除了税额全退,还多了利息。一分一厘列的清清楚楚,在与支票分开的单独的一封信里。
以后就更好办了,税表上都列明去年 "Scholarship/Fellowship grant exempt from tax under Tax Treaty article 20(b) between USA and PRC",今年也不例外。
有网友说,如果被 IRS 抽查 (audit) 到了,就不行。
也许吧,属个人的经验。
如果本人也有这么一回体验,那本文是断断不会有今天的。
有同学问 $5,000 的表格是什么?
--
1042-S.(引用 Treaty 20(c) 并不需要该表格。引用 Treaty 不需要附任何表格)
有同学问,学校给了 $5,000 的表格,就不能用 20(b) 了?
--
本人经历与此想悖。
有同学问,退以前的税,最多可以追溯到前几年?
--
抱歉,没做 homework.
有同学说,因为退税,会影响 Social Security 的 credit.
--
1) F-1 是不交 Social Security 的,还有 Medicare;
2) 如果被扣掉了,这里的退税是不能把 Social Security 退回来的;
3) 要想退回 Social Security,必须通过雇主的 Payroll.
至于有人说老师"误导!"恕不接受,还是完壁归赵吧。
--虽然是在本人的一亩三分地中,还是先不煽你。下回发言,先请证明"
这个大使馆的文件早在上世纪90年代中就废止了"一说。否则,哪儿凉快哪边呆着去。倘若再不逊,留心一巴掌让你去你姥姥家找牙。
这里有没有宾州的同学?
-费城的?
-UPenn 或 Temple 的?
这两校的同学应该对这封信不陌生吧。
Anyway, 读了本文的网友,在今年进行了退税的尝试之后,请有空的时候过来冒个泡。退了也好,拒了也好,请言语一声。先谢谢了。
鉴于大家的反应,特在此声明:本人仅负文责(一撇一捺均不敢妄言),然后果不敢承包是也。
同学们如果受益于此文,老师有一个小小的请求。
等你的税免了,或是以前的税退回来了,能否考虑送一点点给
他们?老师在这里先谢过了。
如果你手头有点紧,就算了。要是能抽出时间去当地的 Animal Shelter 帮一把,也不错。You will be appreciated.
Last Rvsd 2/11/08
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More quotes:
"You cannot exclude from income the portion of any scholarship, fellowship, or tuition reduction that represents payment for teaching, research, or other services. This is true even if all candidates for a degree are required to perform the services as a condition for receiving the degree."
Quote:
"Example.
On January 7, Maria Gomez is notified of a scholarship of $2,500 for the spring semester. As a condition for receiving the scholarship, Maria must serve as a part-time teaching assistant. Of the $2,500 scholarship, $1,000 represents payment for her services. Assuming that Maria meets all other conditions, she can exclude no more than $1,500 from income as a qualified scholarship."
With all due respect, a letter from an Chinese official, in my opinion, has no effect what-so-ever on how IRS interpretes it rules. From my perspective, the cover letter attached with your 1040X forms only made the IRS clerk who processed your tax return think you received all your income as scholarship. It does not necessarily mean he/she endorses TA/RA income as scholarship.