d**********u
发帖数: 3371 | 1 后面附了treaty, 夏天在lab工作, 学校的payroll部门给了一封信说有个ulimited
treaty可以用 让我填表, 下面是我询问了之后他们回信的部分. 这种stipend适用于
20b么.
报税的时候收到了2张1042-S, 这部分income从taxable income中扣除了, 现在收到irs
的信说税报得不对, 也不知道是哪儿有问题. 不过报的时候确实忘记加20(B)的code在
里面了. 现在应该怎么办呢.
Hi XXX,
I believe you may be referring to the treaty limitation of $5,000 for
performing personal services (Payroll). There is no dollar limitation on
grants or award payments from an educational institution in the U.S.-China
tax treaty.
ARTICLE 20
(Students and Trainees)
A student, business apprentice or trainee who is, or was immediately before
visiting a Contracting State, a
resident of the other Contracting State and who is present in the first-
mentioned Contracting State solely for the
purpose of his education, training or obtaining special technical experience
shall be exempt from tax in that
Contracting State with respect to:
(a) payments received from abroad for the purpose of his maintenance,
education, study, research
or training;
(b) grants or awards from a government, scientific, educational or other tax
-exempt organization;
and
(c) income from personal services performed in that Contracting State in an
amount not in excess
of 5,000 United States dollars or its equivalent in Chinese yuan for any
taxable year.
The benefits provided under this Article shall extend only for such period
of time as is reasonably
necessary to complete the education or training. |
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