d***l
发帖数: 129 | 1 J-1第三年。以前都是填写1040NR-EZ,income都是按照Scholarship填，然后Item J(1)(
e)表明exempt。现在要填1040A，真的头大了。
收到表格有W-2和1042-S。学校只witheld了Social security和medicare。W-2的第一项
（Wages, tips, other compensation）和二项都是空白。1042-s的第二项（gross
income)写的是总收入。那么，在填写1040A时的income时（line7 Wages, salaries,
tips, etc.），应该按照W-2还是1042S填写呢？
按照W-2的0填写的话，EIC 和 child credit是肯定没有了。
如果按照1042S填写的话，在哪个地方才能表明这些收入是依据中美间的treaty应该被
豁免的呢？ | P****1
发帖数: 2670 | | d***l
发帖数: 129 | | D********r
发帖数: 135 | 4 However, if the income has been reported as taxable income on a Form W-2,
Form 1042-S, Form 1099, or other information return, you should report it on
the appropriate line of Form 1040 (for example, line 7 in the case of wages
or salaries). Enter the amount for which treaty benefits are claimed in
parentheses on Form 1040, line 21. Next to the amount write “Exempt income,
” the name of the treaty country, and the treaty article that provides the
exemption. On Form 1040, subtract this amount from your income to arrive at
total income on Form 1040, line 22.
根据这个说法，收到1042-S应该是先把1042-S的钱加到Line7，然后从Line21填写
exempt income, China, Article 19，然后扣掉这部分钱，填到Line22吧。
【在 P****1 的大作中提到】
: 按照W-2的0填写
: http://www.irs.gov/publications/p519/ch09.html#en_US_2012_publi
| P****1
发帖数: 2670 | 5 不知道你这句话哪里来的，能给个链接么？
根据我的理解，要看1042S上的income是否是taxable。如果1042S上写的是exempt，就
不用管；如果1042S上也是taxable（本版有例子，1042S上也被hold了税 http://www.mitbbs.com/article_t/TAX/31323193.html），就算
做wage填在1040上。
on
wages
income,
the
at
【在 D********r 的大作中提到】
: However, if the income has been reported as taxable income on a Form W-2,
: Form 1042-S, Form 1099, or other information return, you should report it on
: the appropriate line of Form 1040 (for example, line 7 in the case of wages
: or salaries). Enter the amount for which treaty benefits are claimed in
: parentheses on Form 1040, line 21. Next to the amount write “Exempt income,
: ” the name of the treaty country, and the treaty article that provides the
: exemption. On Form 1040, subtract this amount from your income to arrive at
: total income on Form 1040, line 22.
: 根据这个说法，收到1042-S应该是先把1042-S的钱加到Line7，然后从Line21填写
: exempt income, China, Article 19，然后扣掉这部分钱，填到Line22吧。
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