j*****u
发帖数: 483 | 1 H1B从中国来美,今年8月份才到三年整,今年1月底拿到了绿卡,请问一下,这种情况还能
继续退税(享受三年免税的中美条约)吗?
谢谢. | c**********0
发帖数: 624 | 2 如果你不是U.S citizen, 而且那个原来的条款还适用你，应该可以。 | j*****u
发帖数: 483 | 3 谢谢楼上的回复。
我们没有拿绿卡前就是以RESIDENT的身份报税的.
关于这个中美条约我找到一些相应的解答:应该是可以享受的.
我在网上找到的一些答案:有理有据吧.
http://www.mitbbs.com/article_t1/TAX/31212223_0_1.html
即使是GC,resident，只要在条约期限内也一样可以claim tax treaty，中美条约有
saving clause。请详读pub 514第54页，特别以中美条约为例。
Pub519, Page 54.
"Some exceptions to the saving clause apply to all resident aliens(for
example, under the U.S.-People’s Republic of China treaty); others
applyonly to resident aliens who are not lawful permanent residents of the
UnitedStates (green card holders)."
特别指出对中国的条例适用于所有resident aliens （应该包括green card holders）
，而别的国家条例可能只针对非绿卡持有人的。
因为GREEN CARD HOLDER 也是RESIDENT ALIENS.(还不是公民噢) | j*******k
发帖数: 187 | 4 NO. It is a definite NO. Residents (including permanent RESIDENTs) must not
claim tax treaty benefits. | M*******e
发帖数: 1633 | 5 他们是1月底拿的绿卡，所以tax year 2011，他们应该还可以claim吧？
not
【在 j*******k 的大作中提到】
: NO. It is a definite NO. Residents (including permanent RESIDENTs) must not
: claim tax treaty benefits.
| j*****u
发帖数: 483 | 6 这么确定, 您能给一些相应的条款来支持一下您的结定吗?
H1B,应该在工作不到一年时,就会变成RESIDENT,就是用RESIDENT来退税了.按精华区的
说法H1B是可能按中美条约免36个月的税.
您的说法就和这个矛盾了,而且我认识的朋友中,有H1B的,免了三年税的.
not
【在 j*******k 的大作中提到】
: NO. It is a definite NO. Residents (including permanent RESIDENTs) must not
: claim tax treaty benefits.
| j*******k
发帖数: 187 | 7 如果是今年拿的绿卡，当然2011还可以claim。但是2012就不行。
here is the IRS instruction:
An individual who is a resident of the People's Republic of China and who is
temporarily in the United States primarily to teach, lecture, or conduct
research at a university or other accredited educational institution or
scientific research institution is exempt from U.S. income tax on income for
the teaching, lecturing, or research for a total of not more than 3 years.
很明显前提是“中国的resident”可以claim。有了绿卡已经是美国的resident，不能
再用。移民律师特别强调，在拿到绿卡后必须以resident file income tax.
【在 M*******e 的大作中提到】
: 他们是1月底拿的绿卡，所以tax year 2011，他们应该还可以claim吧？
:
: not
| j*******k
发帖数: 187 | 8 免了三年税.是基于你是中国resident的假设前提下，最多可以享受三年，但不是一定
可以三年。当taxpayer变成resident 后，需要file 1040，tax treaty benefits 作废
，但是也因此可以享受resident 的 standard deduction or itemized deduction.
IRS instruction:
An individual who is a resident of the People's Republic of China and who is
temporarily in the United States primarily to teach, lecture, or conduct
research at a university or other accredited educational institution or
scientific research institution is exempt from U.S. income tax on income for
the teaching, lecturing, or research for a total of not more than 3 years.
很明显前提是“中国的resident”可以享受。绿卡以后，虽然是中国公民，但已经是美
国resident，不能再享受tax treaty。
【在 j*****u 的大作中提到】
: 这么确定, 您能给一些相应的条款来支持一下您的结定吗?
: H1B,应该在工作不到一年时,就会变成RESIDENT,就是用RESIDENT来退税了.按精华区的
: 说法H1B是可能按中美条约免36个月的税.
: 您的说法就和这个矛盾了,而且我认识的朋友中,有H1B的,免了三年税的.
:
: not
| m*****a
发帖数: 658 | | j*****u
发帖数: 483 | 10 你好.我们是H1B,所以没拿绿卡前就是以RESIDENT报税的.
那附加条款里的这条怎么理解呢? 拿到绿卡但是应该是RESIDENT ALIEN(因为还不是公民),PUB里有这句话:而且特别以中美TREATY为例:
Pub519, Page 54.
"Some exceptions to the saving clause apply to all resident aliens(for
example, under the U.S.-People’s Republic of China treaty); others
applyonly to resident aliens who are not lawful permanent residents of the UnitedStates (green card holders)."
特别指出对中国的条例适用于所有resident aliens （应该包括green card holders），而别的国家条例可能只针对非绿卡持有人的.
谢谢.这所以在这里讨论,的确很想弄清楚.呵呵.因为对这个问题争议挺大的.
is
for
【在 j*******k 的大作中提到】
: 免了三年税.是基于你是中国resident的假设前提下，最多可以享受三年，但不是一定
: 可以三年。当taxpayer变成resident 后，需要file 1040，tax treaty benefits 作废
: ，但是也因此可以享受resident 的 standard deduction or itemized deduction.
: IRS instruction:
: An individual who is a resident of the People's Republic of China and who is
: temporarily in the United States primarily to teach, lecture, or conduct
: research at a university or other accredited educational institution or
: scientific research institution is exempt from U.S. income tax on income for
: the teaching, lecturing, or research for a total of not more than 3 years.
: 很明显前提是“中国的resident”可以享受。绿卡以后，虽然是中国公民，但已经是美
| | | j****n
发帖数: 4358 | 11 绿卡拿到的这么快，请教经验
【在 j*****u 的大作中提到】
: H1B从中国来美,今年8月份才到三年整,今年1月底拿到了绿卡,请问一下,这种情况还能
: 继续退税(享受三年免税的中美条约)吗?
: 谢谢.
| m*****a
发帖数: 2609 | 12 我插嘴几句，全是主观臆断：
（1）首先，如果你拿到绿卡，成为permanant resident，常识上，你不再有closer
connection to China，我不觉得美国会这么大方一直免你某部分税的。
（2）其次，我现在能确定的是F1学生的$5000 treaty Article 20(c) for student
and trainee是可以在学生六年成为resident alien后继续适用的，这个IRS明白的写着，我没话说。但这个no time limit是从照顾学生的角度，一般人不会得到这种照顾。
（3）你那句话里，我感觉它可能refer to 上面的"某些" US-China traety，而不是所有的US-China treaty，不要把范围扩大了。
公民),PUB里有这句话:而且特别以中美TREATY为例:
UnitedStates (green card holders)."
），而别的国家条例可能只针对非绿卡持有人的.
【在 j*****u 的大作中提到】
: 你好.我们是H1B,所以没拿绿卡前就是以RESIDENT报税的.
: 那附加条款里的这条怎么理解呢? 拿到绿卡但是应该是RESIDENT ALIEN(因为还不是公民),PUB里有这句话:而且特别以中美TREATY为例:
: Pub519, Page 54.
: "Some exceptions to the saving clause apply to all resident aliens(for
: example, under the U.S.-People’s Republic of China treaty); others
: applyonly to resident aliens who are not lawful permanent residents of the UnitedStates (green card holders)."
: 特别指出对中国的条例适用于所有resident aliens （应该包括green card holders），而别的国家条例可能只针对非绿卡持有人的.
: 谢谢.这所以在这里讨论,的确很想弄清楚.呵呵.因为对这个问题争议挺大的.
:
: is
| j*****u
发帖数: 483 | 13 你好.你说的有道理.但是我看到的这句话是在此处的:我没有扩大.这里面的解答正是对TAX TREATY的.是IRS的文件.可以主要看看HOWEVER后面的句子.
publication 519
U.S. Tax Guide for Aliens
P 56
Students, Apprentices, Trainees, Teahers, Professors, and Researchers Who Became Resident AliensGenerally, you must be a nonresident allien student, apprentics, trainee, teacher, professor, or researcher in order to claim a tax treaty exemption for remittances from abroad for study and maintenance in the United States, for scholar-ship, fellowship, and research grants, and for wages or other personaly service compensation. Once you become a resident allien, you
generally can no longer claim a tax treaty exemption for this income.
However, If you entered the United States as a nonresident alien, but you are now a resident allien for U.S. tax purposes. the treaty exemption will continue to apply if the tax treaty's saving clause( explained later) provides an exception for it and you otherwise meet the requirements for thetreaty exemption(inculuding any time limit, explained later). This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1.
some exceptions to the saving clause apply to all resident aline( for
example, under the U.S.-People's Republic of China treaty), others apply only to resient allien who are not lawwful permanent residents of the United States( green card holders).
Saving clause. Most tax treaties have a saving clause. A saving clause
preserves or 'SAVES" the right of each country to tax its own residens as ifno tax treaty were in effect. Thus once you become a resident allien of the United States. you generally lost any tax treaty benefits that relate to your income.
However, many tax treaties have exceptions to the saving clause.which may allow you to continue to claim certain treaty benefit when you become a resident allien.
connection to China，我不觉得美国会这么大方一直免你某部分税的。
所有的US-China treaty，不要把范围扩大了。
【在 m*****a 的大作中提到】
: 我插嘴几句，全是主观臆断：
: （1）首先，如果你拿到绿卡，成为permanant resident，常识上，你不再有closer
: connection to China，我不觉得美国会这么大方一直免你某部分税的。
: （2）其次，我现在能确定的是F1学生的$5000 treaty Article 20(c) for student
: and trainee是可以在学生六年成为resident alien后继续适用的，这个IRS明白的写着，我没话说。但这个no time limit是从照顾学生的角度，一般人不会得到这种照顾。
: （3）你那句话里，我感觉它可能refer to 上面的"某些" US-China traety，而不是所有的US-China treaty，不要把范围扩大了。
:
: 公民),PUB里有这句话:而且特别以中美TREATY为例:
: UnitedStates (green card holders)."
: ），而别的国家条例可能只针对非绿卡持有人的.
| b*****n
发帖数: 17570 | 14 据说现在eb2都到2010年底了，除非是特别矬的eb3，一般人只需要等一年多
【在 j****n 的大作中提到】
: 绿卡拿到的这么快，请教经验
| x***y
发帖数: 633 | 15 I think it totally depends on what the exceptions are.
For example, in the example given in the link
http://www.visataxes.com/exception_to_saving_clause_chinese_stu
one exception could be the "scholarship income" even if you are an resident
alien.
What are the other exceptions? In common sense, probably the wages won't
apply.
In this tax forum, an expert has given the conclusion(after he conferred
with other experts)
http://www.askmehelpdesk.com/taxes/should-benefit-tax-treaty-be
(1)Due to the Savings Clause of the U.S.-China Tax treaty, those who come to
the U.S. Under either a "F: or "J" visa, then convert to a work visa, can
STILL claim the $5,000 treaty exemption AND, once they start filing as a
resident alien, select the $5,350 standard deduction.
(2) The carryover of claiming the China Tax Treaty is good only in the year
you convert to the H-1B visa. In successive years, you LOSE the treaty
exemption.
对TAX TREATY的.是IRS的文件.可以主要看看HOWEVER后面的句子.
Became Resident AliensGenerally, you must be a nonresident allien student,
apprentics, trainee, teacher, professor, or researcher in order to claim a
tax treaty exemption for remittances from abroad for study and maintenance
in the United States, for scholar-ship, fellowship, and research grants, and
for wages or other personaly service compensation. Once you become a
resident allien, you
are now a resident allien for U.S. tax purposes. the treaty exemption will
continue to apply if the tax treaty's saving clause( explained later)
provides an exception for it and you otherwise meet the requirements for
thetreaty exemption(inculuding any time limit, explained later). This is
true even if you are a nonresident alien electing to file a joint return as
explained in chapter 1.
only to resient allien who are not lawwful permanent residents of the United
States( green card holders).
【在 j*****u 的大作中提到】
: 你好.你说的有道理.但是我看到的这句话是在此处的:我没有扩大.这里面的解答正是对TAX TREATY的.是IRS的文件.可以主要看看HOWEVER后面的句子.
: publication 519
: U.S. Tax Guide for Aliens
: P 56
: Students, Apprentices, Trainees, Teahers, Professors, and Researchers Who Became Resident AliensGenerally, you must be a nonresident allien student, apprentics, trainee, teacher, professor, or researcher in order to claim a tax treaty exemption for remittances from abroad for study and maintenance in the United States, for scholar-ship, fellowship, and research grants, and for wages or other personaly service compensation. Once you become a resident allien, you
: generally can no longer claim a tax treaty exemption for this income.
: However, If you entered the United States as a nonresident alien, but you are now a resident allien for U.S. tax purposes. the treaty exemption will continue to apply if the tax treaty's saving clause( explained later) provides an exception for it and you otherwise meet the requirements for thetreaty exemption(inculuding any time limit, explained later). This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1.
: some exceptions to the saving clause apply to all resident aline( for
: example, under the U.S.-People's Republic of China treaty), others apply only to resient allien who are not lawwful permanent residents of the United States( green card holders).
: Saving clause. Most tax treaties have a saving clause. A saving clause
| i********e
发帖数: 50 | 16 Pub519 第54页和china US treaty 我都看了。觉得挺矛盾的。Pub519 第54页特别举例
指出中美免税条款适用于所有resident alien,感觉有绿卡也还能免联邦税。但China
US treaty本身说的是temporarily in the US从事研究，教育等等。有了绿卡就不再是
temporarily in the US 了。所以看这个又觉得不适合。到底以哪个为准？还是我理
解错了？ | j*****u
发帖数: 483 | 17 和您一样.这也是我在网上发贴想弄清楚的原因.而且MITBBS上曾经有人发贴说,他打电
话问过IRS和TAX REPRESENTATIVE,回答是,拿卡后也可以免税.并且他问了三个人,回答
都一样.明确指出让他看PUB 519第54页.
【在 i********e 的大作中提到】
: Pub519 第54页和china US treaty 我都看了。觉得挺矛盾的。Pub519 第54页特别举例
: 指出中美免税条款适用于所有resident alien,感觉有绿卡也还能免联邦税。但China
: US treaty本身说的是temporarily in the US从事研究，教育等等。有了绿卡就不再是
: temporarily in the US 了。所以看这个又觉得不适合。到底以哪个为准？还是我理
: 解错了？
|
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