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[报税] 加拿大身份的学生持美国J1签证 实习收入退税小记   [复制链接]

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发表于 2016-2-7 06:36:37 |显示全部楼层
https://ttlc.intuit.com/questions/1956650-substantial-presence-test

J1 5年之内,NONRESIDENT ALIEN

Exempt Individual

Do not count days for which you are an exempt individual. The term "exempt individual " does not refer to someone exempt from U.S. tax, but to anyone in the following categories who is exempt from counting days of presence in the U.S.:

  • An individual temporarily present in the United States as a foreign government-related individual
  • A teacher or trainee temporarily present in the United States under a "J " or "Q " visa, who substantially complies with the requirements of the visa
  • A student temporarily present in the United States under an "F, " "J, " "M, " or "Q " visa, who substantially complies with the requirements of the visa
  • A professional athlete temporarily in the United States to compete in a charitable sports event

If you exclude days of presence in the United States because you fall into a special category, you must file a fully-completed Form 8843, Statement for Exempt Individuals and Individuals with a Medical Condition (PDF).


Thus, to summarize, both the Internal Revenue Code and the Social Security Act allow an exemption from social security/Medicare taxes to alien students, scholars, teachers, researchers, trainees, physicians, au pairs, summer camp workers, and other nonimmigrants who have entered the United States on F-1, J-1, M-1, Q-1, or Q-2 visas and who are still classified as NONRESIDENT ALIENS under the residency rules of the Internal Revenue Code. As discussed above, this means that foreign students in F-1, J-1, M-1, Q-1 or Q-2 nonimmigrant status who have been in the United States less than 5 calendar years are still NONRESIDENT ALIENS and are still exempt from social security/Medicare taxes. This exemption also applies to any period in which the foreign student is in "practical training" allowed by USCIS, as long as the foreign student is still a NONRESIDENT ALIEN under the Internal Revenue Code. Foreign students in F-1, J-1, M-1, Q-1 or Q-2 nonimmigrant status who have been in the United States more than 5 calendar years are RESIDENT ALIENS and are liable for social security/Medicare taxes (unless they are exempt from FICA under the "student FICA exemption" discussed below).

https://www.irs.gov/Individuals/International-Taxpayers/Foreign-Student-Liability-for-Social-Security-and-Medicare-Taxes

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发表于 2016-2-7 06:40:07 |显示全部楼层
双重身份,第一年报税https://ttlc.intuit.com/questions/1956650-substantial-presence-test

Dual Status Alien - First Year Choice

If you are a Nonresident Alien who will become a Resident Alien under the Substantial Presence test in the year following this taxable year, you may elect to be treated as a Dual Status Alien for this taxable year and a Resident Alien for the next taxable year if you meet certain tests. Refer to the First Year Choice area, under Dual-Status Aliens, of Chapter 1 in Publication 519, U.S. Tax Guide for Aliens.

I've included links to the IRS website for your reference:

http://www.irs.gov/Individuals/International-Taxpayers/Substantial-Presence-Test

http://www.irs.gov/Individuals/International-Taxpayers/Dual-Status-Aliens

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发表于 2017-1-15 10:44:37 |显示全部楼层
州税的退税看你去年退税的时候,联邦税用的是itemized deduction还是standard
deduction。如果是后者的话不用,前者的话可能要。(J1签证,用的itemized deduction,所以加州退税今年收到的,明年报税的时候,要算收入的。)       
可以这么理解,报联邦税的时候,J1签证,用的itemized deduction,你在报联邦税的时候,还没收到州的退税,也不知道州会退多少税,所以你就把W2上扣掉的州税全部填进去了,但是你报了州税后,是有可能收到州退税的,就是说,你报联邦税的时候,多抵扣了。

假如2016加州税3000,这时候,用在itemized deduction是3000,5月你收到加州退税2000,其实你真正2016年交给加州的税是1000,所以你报联邦税的时候,多抵扣了2000,明年报联邦税的时候,就必须算收入,加回来。

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发表于 2017-3-18 08:25:58 |显示全部楼层
给美国税局打电话咨询了一下关于1099G表格的事情,J1签证都是用的Itemized deduction(如果想确认,查查上一年的1040NR-EZ表中的第一页11项写的就是itemized deduction)1099G中的收入必须报在2016的收入中,大家有问题可以打1-267-941-1000,然后选两次4

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发表于 2017-3-18 08:28:04 |显示全部楼层
如果是工资,W2收入,2016年,加州个人单身 $16,597 以下不用报加州税,
联邦是10350以上,就要报税。
如果是自雇,自雇400以上就必须报税啦。One of the most common reasons you’d receive tax form 1099-MISC is if you are self-employed or did work as an independent contractor during the previous year. The IRS refers to this as “non-employee compensation.” In most circumstances, your clients are required to issue Form 1099-MISC when they pay you $600 or more in any year. As a self employed person you are required to report your self employment income if the amount you receive from all sources totals $400 or more. In this situation ,the process of filing your taxes is a little different than a taxpayer who only receives regular employment income reported on a W-2.

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发表于 2017-3-25 08:49:19 |显示全部楼层
(1)        GST/HST credit补贴是政府每季度给低收入和中等收入个人和家庭的补助。今年报税可得的最高额度是成人一人$280。
所以没有收入,也要报税,只有报税,才能退税。
只有报税,学费才能抵扣收入,或者留着以后抵扣收入。

(2)有美国实习收入的,需要报完美国税,再报2016年加拿大税 ,美国收入填在foreign income - employment,
Amount of foreign countries tax paid,根据已经报的美国联邦税表和州税表,填上实际交的税,而不是W2上预扣的税。(其实就是W2上预交的数,减去你美国退税的数,就是你实际交给美国的税)
(3)去年有美国收入的,收到州退税1099G,这个要算收入报在2016年的联邦税里。 但是加拿大报税的时候,不需要报。
(4)美国联邦税大概3周收到退税,纽约很慢,大概5周。

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发表于 2018-4-6 00:30:10 |显示全部楼层
The Fifth Protocol to the Canada-United States Income Tax Conventionhttps://www.fin.gc.ca/n07/data/07-070_1-eng.asp

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发表于 2018-4-6 00:30:22 |显示全部楼层

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发表于 2018-4-15 06:10:47 |显示全部楼层
报加拿大税收,必须先用tuition credit,然后才能 foreign tax credit,没得选
https://www.canada.ca/en/revenue ... html?wbdisable=true
The taxpayer must make separate foreign tax credit calculations for:

foreign non-business-income tax; and
foreign business-income tax.
Furthermore, within each of these categories, a separate foreign tax credit calculation is required for each foreign country a taxpayer has paid an income or profits tax.

The maximum amount of each foreign tax credit that the taxpayer may claim with respect to either foreign non-business-income tax or business-income tax is essentially equal to the lesser of two amounts:

the applicable foreign income or profits tax paid for the year; and
the amount of Canadian tax otherwise payable for the year that pertains to the applicable foreign income.
A further limitation, which occurs only in the calculation of a foreign tax credit for foreign business-income tax, ensures that the taxpayer’s foreign tax credit claims for the year concerning foreign non-business-income taxes are deducted first. This ordering rule is designed to allow the taxpayer to maximize foreign tax credit claims over the years, taking into account a rule that only the portion of foreign business-income taxes that is not deductible as a foreign tax credit for the year can be carried over for purposes of a foreign tax credit in other years.

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