感谢大家的分享，但是好像没有看到拿 J-1 非美国来源奖学金的分享 (比如说千里马)？大家好像在讲 J-1 拿美国来源奖学金的样子。 目前还在跟学校讨论中，但是据研究 IRS 的文件，有以下资讯。 结论是应该是要免税，想要详细资讯请继续看下去。 1. Withholding of Tax on Nonresident Aliens and Foreign Entities (Publication 515 Cat. No. 15019L) https://www.irs.gov/pub/irs-pdf/p515.pdf Withholding of Tax "In most cases, a foreign person is subject to U.S. tax on its U.S. source income. Most types of U.S. source income received by a foreign person are subject to U.S. tax of 30%." (Page 2) The 14% withholding rate is applied for "taxable part of U.S. scholarship or fellowship grant paid to holder of “F,” “J,” “M,” or “Q” visa". (Page 27) Scholarships, fellowships, and grants. "Scholarships, fellowships, and grants are sourced according to the residence of the payer. Those made by entities created or domiciled in the United States are generally treated as income from sources within the United States. However, see Activities outside the United States, next. Those made by entities created or domiciled in a foreign country are treated as income from foreign sources." (Page 24) 这部分是关於预扣税款的说明。一般来说，外国人 (非居民外国人) 收入来自 美国来源需要被预扣到 30% 的税款。 外国人若持有 F/J/M/Q 签证，并领取来自美国的奖学金，则需预扣 14% 税款。 设立在美国之外的机构所提供的助学金、奖学金、计画经费都属於「外国来源」。 2. U.S. Tax Guide for Aliens (Publication 519 Cat. No. 15023T) https://www.irs.gov/pub/irs-pdf/p519.pdf Chapter 2 Source of Income Nonresident Aliens "A nonresident alien usually is subject to U.S. income tax only on U.S. source income. Under limited circumstances, certain foreign source income is subject to U.S. tax." (Page 10) Scholarships, Grants, Prizes, and Awards "Generally, the source of scholarships, fellowship grants, grants, prizes, and awards is the residence of the payer regardless of who actually disburses the funds. However, see Activities to be performed outside the United States, later. For example, payments for research or study in the United States made by the United States, a noncorporate U.S. resident, or a domestic corporation, are from U.S. sources. Similar payments from a foreign government or foreign corporation are foreign source payments even though the funds may be disbursed through a U.S. agent. Payments made by an entity designated as a public international organization under the International Organizations Immunities Act are from foreign sources." (Page 12) Chapter 3 Exclusions From Gross Income Scholarships and Fellowship Grants "If a nonresident alien receives a grant that is not from U.S. sources, it is not subject to U.S. tax." (Page 16) 这部分是解释外国人的报税义务。非居民外国人只需要申报美国来源的收入。 外国来源的奖学金就算是先汇到美国的行政机构再由该机构发放，还是属於外国来源。 如果非居民国人拿到的奖学金不是属於美国来源，则不必在美国申报税款。 这是我看这两份文件的理解，这样的话像是千里马 (台湾来源)、人类前沿（国际来源， 总部位於法国）都应该属於免税范围的奖学金。如果我理解错误还请指正。 以下是看到有中文的说明也是有相关的叙述。 「非居民得自美国以外地区或国家的奖学金及收入都不必申报，但是如果由学校提供的 奖学金 (非学费减免的部份) 则一般要缴百分之十四的税，校方通常会先行扣缴。经 过申请退税後，合於退税标准的部份，则可领回。」 留学生报税规定简介 http://www.tw.org/newsletter/taxlaw.html 国税局对居民所作的定义一般是: - 凡是持有 F、J、M 签证的留学生来美时间超过五年者。 - 持 J 及 Q 签证的访问或交换学者来美时间超过二年者。 (其中 Q 签证持有人可将其曾持有过 F、J 或 M 签证的时间并入计算) 另外根据 IRS 对於 Social Security/Medicare and Self-Employment Tax Liability of Foreign Students, Scholars, Teachers, Researchers, and Trainees 的说明。(http://goo.gl/E7yoCK) F-visas, J-visas, M-visas, Q-visas. Nonresident Alien students, scholars, professors, teachers, trainees, researchers, physicians, au pairs, summer camp workers, and other aliens temporarily present in the United States in F-1,J-1,M-1, or Q-1/Q-2 nonimmigrant status are exempt on wages paid to them for services performed within the United States as long as such services are allowed by USCIS for these nonimmigrant statuses, and such services are performed to carry out the purposes for which such visas were issued to them. Exempt Employment includes: - On-campus student employment up to 20 hours a week (40 hrs during summer vacations). - Off-campus student employment allowed by USCIS. - Practical Training student employment on or off campus. - Employment as professor, teacher or researcher. - Employment as a physician, au pair, or summer camp worker. 简单来说，拿 J-1 前两年不用缴 FICA 税。以上资讯希望对大家有帮助。 如果被学校乱扣，要想办法跟学校沟通一下，每月预扣一千不是笔小钱啊。 ※ 引述《biolenz (lenz)》之铭言： : 请教板友，在美国以非移民身分（J-1）拿国际奖学金（非美国来源）做博士後，有需要 : 缴税吗？ : 今天拿到薪资单，上面被学校扣快一千块，有点吓到。写信问系上，系上说问学校财务管 : 理系统那边，写去那边，又说要问系上（超级常发生这种事，踢来踢去不处理）。刚看了 : 好多 IRS 的文件，想说收集多一些资讯直接去找人可能比较快。 : 我知道关於博後的分类，以经费来源，有分 employee postdocs 跟 stipendee postdocs : 。不管是拿那一个，我看外国人持 H1B 拿美国经费预扣税款可以高达 30%。而拿 J 等则 : 是 14%。我被扣的是 25% 左右，不知道怎麽算出来的？ : 我看 IRS 的文件上面写 nonresident aliens 拿 foreign source fellowship 应该是不 : 用缴税。有没有类似情况的板友可以分享一下经验？ : 有没有一开始被学校乱扣，但是後来处理好变成免税的例子？ --

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