2013纳税季F1 OPT报税完全攻略 1040NR NR-EZ Itemized Deduction Treaty 5000

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无收入F1 OPT

如果没有任何应申报收入,继续申报8843即可.
http://tax1on1.org/even-in-the-absence-of-a-table-of-income-may-also-inevitable-form-8843/

Nonresident F1 OPT

对于绝大多数nonresident学生来说,存款利息和免税奖学金绝大多数情况都无须申报. 关于利息以及银行开户送钱礼品等,参考本文. http://tax1on1.org/open-a-bank-account-reward-points-for-gifts-cash-back-tax-treatment/

Resident F1 OPT

对于是已经在美国5年以上的OPT学生,那么按美国税法已经是resident身份;需要和nonresident进行区分:主要是:
(1)可以享受standard deduction;
(2)享受中美税收协定 20(C)条款5000免税之规定的时候应填写8833,披露根据中美税收协定的savings clause仍然可以享受5000免税;
(3)要使用1040表格;可以efile return.
(4)需要申报利息收入;原则上即使没有收到1099-INT也应该申报;因为银行一般是超过10美金的利息必须要给你寄1099-INT;但是如果不到10美金的话,银行可以合法的不寄给你.

准备材料:

1 准备好W2, 1042-S, 1098-T(学费奖学金statement), 1098-E(学生贷款利息), charitable contribution, medical expenses, unreimbursed employee business expense（如搬家）等收入和支出证明; 如果是resident就1099-INT, 1099-DIV等等.
2 对于nonresident而言, 1099-INT即使收到也无需申报;除非上面有扣税, 而你希望把税退回来.具体请参考这篇文章.
3 如果想先了解OPT身份如何享受中美税收协定 20(C)条款5000免税待遇，请先热身读读这篇文章。

1040NR还是1040NR-EZ

F1 OPT身份本质上还是学生签证;除了在美国5年以上的老同学，一般属于nonresident, 因此应选择1040NR或者1040NR-EZ申报; 建议选择1040NR. 原因是1040NR-EZ太简单了. 如选择 1040NR-EZ, 只能在itemized deduction中扣减state or local income taxes.
如果需要扣减其他itemized deduction项目, 必选1040NR. 如unreimbursed qualified moving expense deduction, HSA contribution等等. 毕竟很多人离开学校之后,可能会搬家去新工作的地方;然后刚开始工作,年轻人考虑平时看并不多,可能会选择High Deductible Health Insurance,然后可以享受Health Saving Account Contribution的税前扣减福利.
此外如果公司有参加commuter tax credit的项目,还可以就每月的commuter expenses进行税前扣减;这个如果公司实施而且员工选择税前从工资扣减每月的交通费用的话,应当是自动在w2 box1中扣除的.个别州也有自己的commuter tax credit规定;如麻省,可以根据自己保留的每月的交通支出凭证在报州税时抵减收入的; 房租也是在一定限额内可以扣减州的应税收入.
如果收入很简单,就是工资,那么1040NR-EZ倒也足够了.

软件报税还是直接PDF填写

付费软件目前TurboTax不支持申报1040NR, 也就是说F1 OPT的纳税人朋友就不必花钱购买了。如果有高校的免费软件可以用, 如Windstar, Glacier, 或者是其他人可以share给你用的软件, 那是最好不过了;这样可以省去PDF录入的痛苦. 当然最省事的是去IRS资助的VITA志愿者服务中心找人帮忙,但是可能要预约或者排队等. 如果这些都没办法实现; 也没有关系; 1040NR本来也没有那么复杂的. 如需查看纽约及其他各州的VITA联系方式，猛击这里。如需查看自己的母校或者所在的城市的学校的国际学生办公室关于纳税软件、纳税常识介绍，请通过tax1on1.org网站右边栏“高校资源链接”下拉框进入自己所在的州大学网站查看。运气好的话，还可以通过学弟学妹的资源适用免费在线软件填写，如Windstar和Glacier等等，省去PDF编辑的痛苦。
如果没有软件的话,需要去IRS网站下载一下表格: 1040NR或者1040NR-EZ; 8843; 如果是nonresident但是没有提交8233导致w2中扣了social security和medicare tax; 你还需要843来申请退这部分的税; 如果有雇主未报销的搬家费用,希望能够税前扣除,需要填写3903.
如果是resident,需要填写1040来申报;利息/股息什么的最好也要在Schedule B里面申报.此外;如果需要享受5000免税待遇,还需要填写8833来引用savings clause进行免税披露.具体的范例请耐心往下看. 理论上作为resident,你有可能填写任何美国人可能会填写的表格;包括8938以及TD 90-22.1, 3520等等一系列跟海外资产有关系的信息披露.所以这里就不一一介绍了.

5000写在哪里; 收入到底是报多少?

1040NR-EZ, line 3填写减去5000后的数字;line 6 (total income exempt)直接填5000，但是line 11 (Itemized deductions)不可以再填5000. 然后在page 2的底部引用税收协定条款20(c)以及5000金额
如果是填写Form 1040NR, line 8填写减去5000后的数字; line 22填写5000. 然后在page 5的底部引用税收协定条款20(c)以及5000金额. 同样注意Itemized deduction不可以重复享受5000.

邮寄申报的话,附加材料包含哪些?

这是第一次报税，不知是否需要提交8233以及护照, visa等support evidence，证明符合获得5000 exempt? 不需要. 但是resident的话需要填写8843披露根据savings clause享受税收协定, 如果是nonresident邮寄税单的时候, w2也需要附上;另外要确认下你所在的州是否强制要求使用software填税表efile的要求, 比如NY, PA都是强制要求使用软件报税的用户efile的.除非你有特殊的理由. 请参考以下纽约州efile的信息. http://www.tax.ny.gov/pit/efile/elf_individual.htm

1098-E student loan interest deduction

学生贷款利息,根据1098-E的金额可以抵扣收入. 1040 NR, line 33; 1040 NR-EZ, line 9.

F1 OPT可以享受那些itemized deduction?

由于是nonresident, 所以中国学生F1 OPT大多数情况不可以享受standard deduction,也不可以claim dependent exemption, 只能claim自己的personal exemption以及itemized deduction. 那么itemized deduction都有那些项目呢?理论上,resident能够享受的nonresident也可以享受; 比如:
-        州税地方税withholding, payment, estimated payment,
-        Sales taxes (和州税地方税比较,使用大的;一般购买大件商品付了足够多的sales tax的时候会选择用这个;但一般如果只是去商场买个衣服什么的,那是没多少)
-        charitable contributions (支付给美国的合格免税组织,教会等;注意收据保存;如果是实物捐赠,最好也要有证明;包括市值的估算等.) 一般是限制在AGI的50%, 这得捐多少钱来能不让你扣减… 另外做善事什么的产生的Mileage也是可以的,注意证据证据证据. 注意自己做Volunteer的时间不能折合市值来做抵扣.
-        medical & dental expenses (需要超过AGI的7.5%的部分才可以扣减)
-        Property taxes (房产税)
-        Value based auto license fee (车牌费登记费等等;但是车辆保险费不可以)
-        Personal loan expenses不可以, 如信用卡,汽车贷款利息类似的不能够作为itemized deduction
-        home mortgage interest (富裕的学生买房的话可能会有这种,如果没有出租的话可以作为itemized deduction;如果出租的话,就需要放到Schedule E中作为租房费用来扣减)
-        investment interest (一般学生很少有的吧)
-        Casualty & Theft Losses (are generally deductible to the extent they exceed 10% of your AGI, 但必须是没有被保险赔偿的;而且每次这种意外破财损失必须要超过100;举例也就是说被偷了很多次小件东西不行;如果一年陆陆续续被偷了了100个 Apple TV,但是每个都是99美金, 很遗憾.不行. 如果被偷了了iphone或者笔记本,并且超过了AGI的10%, 而且没有被保险赔偿, 那么恭喜你, 你可以扣减损失.如果自己不小心弄丢的,不可以. 留存证据,证据,证据,很重要.
Itemized Deduction还包括一类是Miscellaneous Deductions.以下各种费用之和超过AGI的2%的那部分才可以扣减. 注意如果AGI过高的话, 也会会禁止扣减. 一般opt期间,是不会禁止itemized deduction的,但同时也得要超过AGI的2%的那部分才可以.打个比方, 有点类似于Haircut剪头发, 2%长度以内的头发保留,超过部分才减去…
-        Gambling losses to offset gains*
-        handicapped job related expenses*
-        work uniforms
-        employee business expenses (你的公务费用,但是雇主没报销的那种;不过具体还是有限制的…)
-        un-recovered annuity costs*
-        job hunting expenses
-        safe deposit box cost
-        tax prep fees
-        hobby exp. to offset gains
-        50% of business related meals; entertainment
-        classroom material expense for teachers
-        repayments of income*
-        repayments of Social Security
-        investment related expenses
-        in-home office expenses
-        IRA/KEOGH administration fees
-        business use depreciation
-        certain legal fees
-        trust administration fees
-        job required medical exam
-        job required education expenses

Moving Expenses如何决定是否免税

请使用Form 3903. 参考如下:
根据Internal Revenue Code $132(a)(6): qualified moving expense reimbursement, 注意reimbursement部分一般公司的会计都会根据具体费用明细判断哪些是免税的,哪些是不qualified从而要放到W2 box 1中的. 如果没有报销,那么一般就需要纳税人自己填写Form 3903来确认是否所有或者部分moving expense可以在应税收入中扣减.
根据IRS Pub 521, Nondeductible Expenses有以下: http://www.irs.gov/publications/p521/ar02.html
You cannot deduct the following items as moving expenses.

Any part of the purchase price of your new home.
Car tags.
Driver’s license.
Expenses of buying or selling a home (including closing costs, mortgage fees, and points).
Expenses of entering into or breaking a lease.
Home improvements to help sell your home.
Loss on the sale of your home.
Losses from disposing of memberships in clubs.
Mortgage penalties.
Pre-move househunting expenses.
Real estate taxes.
Refitting of carpet and draperies.
Return trips to your former residence.
Security deposits (including any given up due to the move).
Storage charges except those incurred in transit and for foreign moves.

根据Sec. 217. Moving Expenses, 最正面的定义如下:
217(a) Deduction Allowed
There shall be allowed as a deduction moving expenses paid or incurred during the taxable year in connection with the commencement of work by the taxpayer as an employee or as a self-employed
individual, at a new principal place of work.
217(b) Definition Of Moving Expenses
217(b)(1) In General
For purposes of this section, the term “moving expenses” means only the reasonable expenses—
217(b)(1)(A)
of moving household goods and personal effects from the former residence to the new residence, and
217(b)(1)(B)
of traveling (including lodging) from the former residence to the new place of residence. Such term shall not include any expenses for meals.
目前可免税报销的搬家项目已经大幅缩小, number of previously allowable moving expense items including the cost of pre-move househunting trips, temporary living expenses, meals on househunting trips or while living in temporary quarters, and settlement costs related to the sale of (or lease termination with respect to) an old residence and buying (or leasing) a new residence. Similarly, brokerage fees, property taxes, insurance, fix up expenses, and reimbursement for losses with respect to the sale of prior home are also includible in employee income if paid by the employer.
Time:
You must work as a full-time employee for at least 39 weeks during the first 12 months after your move. Or if you are self-employed, you must work at least 39 weeks during the first 12 months and a total of at least 78 weeks during the first 24 months.
Distance:
Your new workplace must be at least 50 miles farther away from your previous home than your previous workplace was from your previous home. If you did not have a previous job, your workplace in the U.S. must be at least 50 miles from your previous home.
If you receive reimbursement from your employer for your moving expenses, the reimbursement must de deducted from the total moving expenses you can claim as a deduction.
You should note that when you claim a deduction for moving expenses, you cannot claim a deduction for travel expenses while you are temporarily away from your domicile for tax purposes, working in a foreign country (the U.S.). The deduction for moving expenses is based on a change in your main place of work, while the deduction for travel expenses is based on a temporary absence from your main place of work.

如何邮寄?

联邦税如果是Nonresident, 必须邮寄申报; 并且要在return中附上W2, 1042-S等复印件或者原件; 统一邮寄到如下地址. 建议使用certified mail; 留存所有资料至少五年.
如果没有补税, Mail Form 1040NR to:
Department of the Treasury
Internal Revenue Service
Austin, TX 73301-0215
U.S.A.

If enclosing a payment, mail Form 1040NR to:
Internal Revenue Service
P.O. Box 1303
Charlotte, NC 28201-1303
U.S.A.

OPT nonresident (注意只有nonresident) 如何申请Social security / medicare tax退税?

如果OPT并且是nonresident期间发现由于没有填写8233申请免除social security和medicare tax 而被扣了这些社会保险税, 可以通过填写843来申请退这部分税.可以单独申请; 也可以和税单一起寄给IRS. Explanation参考以下: http://www.irs.gov/pub/irs-pdf/i843.pdf
If social security tax and Medicare were withheld in error, the student or scholar must first contact the employer, who withheld the
taxes, for reimbursement. If you are unable to get a refund from the employer, file a claim for refund with the Internal Revenue Service
on Form 843, Claim for Refund and Request for Abatement.
Refund of excess social security taxes.
If you are claiming a refund of excess social security or RRTA tax withheld by one employer, you must, if possible, attach a statement from the employer. The statement should indicate the following.
The amount, if any, the employer has repaid or reimbursed you for excess taxes withheld.
The amount, if any, of credit or refund claimed by the employer or authorized by you to be claimed by the employer.
The employer should include in the statement the fact that it is made in support of your claim for refund of employee tax paid by the employer to the IRS.
If you cannot obtain a statement from the employer, you should attach a statement with the same information to the best of your knowledge and belief and include in the statement an explanation of why you could not obtain a statement from the employer. Attach a copy of your Form W-2 to prove the amount of social security or RRTA taxes withheld.

1040NR; 1040NR-EZ和843等其他表格是否可以寄到同一地址？还是需要分开寄？

可以同时寄到以上地址. 如果之后单独寄的话,也应当寄到同样地址. 注意843表格要附的supporting资料;而且会等待一段时间.
- A copy of your Form W-2 to prove the amount of social security and Medicare taxes withheld.
- A copy of your visa.
- Form I-94 (Arrival-Departure Record).
- If you have an F-1 visa, Form I-20.
- If you have a J-1 visa, Form DS-2019.
- If you are engaged in optional practical training, Form I-766 or Form I-688B.
- If you are an F, J, or M visa holder you also need to complete Form 8316.
http://www.irs.gov/pub/irs-pdf/f8316.pdf
http://www.irs.gov/instructions/i1040nr/ch01.html#d0e942

州税如何申报及表格下载

对于F1 OPT而言，关于州税是否需要申报，resident还是nonresident，如何申报，所在的州能否适用Treaty，最方便快捷的资源在哪里？其实就在各个高校国际办公室网站上税务相关的区域。通过tax1on1.org网站右边栏“高校资源链接”下拉框进入，查看相应的州税介绍，会让你对州税申报有个更清晰的概念。各州州税表格下载，请点击这里。当然Google一下也可以；一定要选择正确的纳税年份。
注意：各州的“Who Must File”规定各有不同；关于resident/nonresident的定义也略有不同，请务必确认后再填写。部分城市有城市税。
纽约城市税：如果是nonresident无须缴纳任何城市税；如果W2中已扣的话，可以退回。一般F1 OPT期间在纽约居住<11 nbsp="" nonresident.="" span="">
NYS Tax 2012 鉴于很多OPT的同学在纽约实习, 特从网络找到了一份比较详细的纽约州税表填写指南; 虽然不尽完善, 但是可以为不知所措的朋友们省去一些时间.

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友情提示：选择专业咨询可有效降低您的法律风险。本文观点仅供学习交流分享，并非法律意见。如有谬误，欢迎指正。

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