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请教未提前签Treaty可否tax return, 以及五年时间点? 附IRS最新链接 解答加米

popova
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1.Payroll office说因为2019没有签treaty application, 所以2019的5000treaty不可以用。鉴于payroll之前搞错过两次,向地里请教这种19年没有签的treaty,可以在今年退税时加到deduction里吗?

2.关于五年时间点的界定,SSN tax 是从第五年年初开始,还是从满五年之后的第六年年初开始征收?less than是<5, more than 是>5; =5th year 貌似属于中间地带?

欢迎懂的大佬们解答,我每周会上来一次给加米

另附最新的IRS 关于SSN tax的相关文件链接,希望对大家有帮助。附上的是关于Alian, OPT的部分,建议阅读原文

The Social Security/Medicare and Self-Employment Tax Liability of Foreign Students, Scholars Teachers, Researchers, and Trainees

irs.gov

Thus, to summarize, both the Internal Revenue Code and the Social Security Act allow an exemption from social security/Medicare taxes to alien students, scholars, teachers, researchers, trainees, physicians, au pairs, summer camp workers, and other nonimmigrants who have entered the United States on F-1, J-1, M-1, Q-1, or Q-2 visas and who are still classified as NONRESIDENT ALIENS under the residency rules of the Internal Revenue Code. As discussed above, this means that foreign students in F-1, J-1, M-1, Q-1 or Q-2 nonimmigrant status who have been in the United States less than 5 calendar years are still NONRESIDENT ALIENS and are still exempt from social security/Medicare taxes. This exemption also applies to any period in which the foreign student is in "practical training" allowed by USCIS, as long as the foreign student is still a NONRESIDENT ALIEN under the Internal Revenue Code. Foreign students in F-1, J-1, M-1, Q-1 or Q-2 nonimmigrant status who have been in the United States more than 5 calendar years are RESIDENT ALIENS and are liable for social security/Medicare taxes (unless they are exempt from FICA under the "student FICA exemption" discussed below).

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