http://gengwg.blogspot.com/发信人: lostlost6 (lostlost), 信区: TAX
标 题: Re: OPT转为H1B要填写W-9？
发信站: BBS 未名空间站 (Tue Aug 20 08:31:51 2013, 美东)
See page 42 and 20 of Publication 519.
Conclusion:
You might want to separate the Chinese F-1 SPT - RA test (5 years rule) with
treaty test (unlimited year rule for F-1).
Treaty:
A Chinese F-1 is exempt from tax on all income earned for unlimited years
from date of arrival in the U.S.
SPT:
A Chinese F-1 is considered as resident alien for tax purpose after 5 years
in U.S. The RA status begins on Jan 1 of the 6th year.
Therefore, after 5 years in the United States, a F-1 will become a resident
alien for tax purposes under the Substantial Presence Test, but is still
entitled to benefits under the treaty. He will file Form 1040, but his
earnings continue to be exempt from U.S. tax for 5 years from date of
arrival. He must attach a completed Form 8833 to his Form 1040.
Thus:
1) No need to claim Form 8233 with your company.
2) File 1040 with 8833. Instructions:http://www.unr.edu/Documents/administration-finance/campus-business/non-resident-alien/RA-Treaty-Claim-12282011.pdf
标 题: Re: OPT转为H1B要填写W-9？
发信站: BBS 未名空间站 (Tue Aug 20 08:31:51 2013, 美东)
See page 42 and 20 of Publication 519.
Conclusion:
You might want to separate the Chinese F-1 SPT - RA test (5 years rule) with
treaty test (unlimited year rule for F-1).
Treaty:
A Chinese F-1 is exempt from tax on all income earned for unlimited years
from date of arrival in the U.S.
SPT:
A Chinese F-1 is considered as resident alien for tax purpose after 5 years
in U.S. The RA status begins on Jan 1 of the 6th year.
Therefore, after 5 years in the United States, a F-1 will become a resident
alien for tax purposes under the Substantial Presence Test, but is still
entitled to benefits under the treaty. He will file Form 1040, but his
earnings continue to be exempt from U.S. tax for 5 years from date of
arrival. He must attach a completed Form 8833 to his Form 1040.
Thus:
1) No need to claim Form 8233 with your company.
2) File 1040 with 8833. Instructions:http://www.unr.edu/Documents/administration-finance/campus-business/non-resident-alien/RA-Treaty-Claim-12282011.pdf
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