※ [本文转录自 NewYork 看板] 作者: pttivan (爬虫类男人在纽约) 看板: NewYork 标题: [问题] 纽约州报税请教 时间: Mon Mar 9 00:59:03 2009 小弟2007秋季班入学NYU,2008年暑假在华尔街的某银行实习了11周,预计今年五月毕业。 现在在报税遇到一点小问题,想请教一下有经验的人。 小弟的W2基本上被预扣了三个税： 联邦税、纽约州税、纽约市税。 网路上比较多人讨论的是联邦税的报法，学校也有提供CINTAX报税软体给国际学生使用， 基本上一个小时就可以完成联邦税的填表。 真正教人困惑的是纽约州税跟纽约市税。 首先，纽约州对於"居民"(Resident)的认定似乎与联邦的认定不同。我光为了确定我到底 属不属於纽约居民，就查了老半天资料。 我尝试Google了一下纽约州税的申报,发现大部分纽约学校(比如Cornell及NYU)对於国 际学生的税务申报建议是填写非居民的IT-203,但另外查到了一份说法不同的简报档: RIT对於纽约州税的申报介绍: http://0rz.tw/pLbUJ RIT这份简报非常详细,而且看起来很像是纽约州税务部门的官方简报, 里头第五页提到了今年(2008)纽约州税法对於居民(Resident)与非居民(Nonresident) 认定上做了更动,第11页更有一个简易表格来判断你是不是纽约州居民: 在这个表格的判断下,我应该是被认定为纽约税法上的居民(Resident),应该申报IT-150. 我决定查查纽约州政府的官方说法,在Publication 88(http://0rz.tw/Q78XT )中提到: Generally, if your domicile is not New York State you are considered a New York state nonresident. However, you are a New York State resident for income tax purposes if your domicile is not New York State, but you maintain a permanent place of abode in New York State for more than 11 months of the year and spend 184 days or more (any part of a day is a day for this purpose) in New York State during the tax year. 基本上，我去年几乎一整年都住在纽约市，因此符合超过184天的条件，所以只要我 maintain a permanent place of abode超过11个月，我就被视为纽约居民。 但是，到底什麽是permanent place of abode? In general, a permanent place of abode is a residence (a building or structure where a person can live) you permanently maintain, whether you own it or not, and usually includes a residence your husband or wife owns or leases. 最教人困惑的就是"permanent"这个字。我的permanent address基本上应该是台湾的家， 所以我就此认定我不是纽约居民，应该递交IT-203。 可是，IT-203第74栏问到 Nonresidents: Did you or your spouse maintain living quarters in NYS in 2008? 而IT-203的instruction(http://0rz.tw/vyjAk )对於这个问题的解释如下： These living quarters would include a house, apartment, co-op or any other living quarters maintained or paid for by you or your spouse, or any New York State living quarters maintained for your primary use by another person, family member or employer. 我租的地方应该就是所谓的living quarter(不确定,有错请指正)， 所以这个问题我应该填"YES"罗? 但instruction有个大大的NOTE写着: Note: If you marked the Yes box, and you spend 184 days or more (any part of a day is a day for this purpose) in New York State, you may be considered a resident for New York State income tax purposes. See the definition of Resident, nonresident and part-year resident on page 57 of these instructions. In addition, if you marked the Yes box and the living quarters were located in New York City or Yonkers, you may also be considered a resident of New York City or Yonkers for income tax purposes. If you meet the definition of a resident of New York State, New York City, or Yonkers, you may not file Form IT-203. You must file using either Form IT-150, Resident Income Tax Return (short form), or Form IT-201, Resident Income Tax Return (long form). 看完这段，我跟鬼打墙一样又绕回原点：我到底是不是居民呀? 於是我尝试着用IT-150也申报看看，发觉税额的差别是一百多块美金。差距虽然不大，但 重点是我想要"正确"的报税呀!!! 有没有任何熟悉这方面事务的人，可以帮小弟解惑一下吗? 万分感谢。 --

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※ 发信站: 批踢踢实业坊(ptt.cc) ◆ From: 96.224.128.129 ※ 编辑: pttivan 来自: 96.224.128.129 (03/09 01:17) ※ 编辑: pttivan 来自: 96.224.128.129 (03/09 01:30)