作者Rubylinn (Rubylinn)
看板Oversea_Job
标题[北美] 1040NR or 1040NR-EZ?
时间Mon Mar 20 02:56:11 2017
状况：第一年OPT，1099-MISC，收入仅两千多美
我本来已经填好1040NR-EZ了，想说我去年仅一个contractor兼差工作，
只赚了两千多，比个人exemption的$4050还要少根本不需要缴税，所以
就用简易版的1040NR-EZ表格填了。但今天查到网路上有人分享自己收到
1099-MISC的报税心得，说收到这种的就无法用简易版得要用1040NR那漏
漏等的表格报税了，但我去下载1040NR表格来看，上面有个Exceptions：
You do not need to file Form 1040NR if you meet (1), (2), or (3) below.
1. Your only U.S. trade or business was the performance of
personal services; and
a. Your wages were less than $4,050; and
b. You have no other need to file a return to claim a refund of
overwithheld taxes, to satisfy additional withholding at source,
or to claim income exempt or partly exempt by treaty.
觉得我又符合这条，这样到底是要用1040NR还是1040NR-EZ呢？
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1F：→ cchris: 你不用退税的话，连1040nrez都不用填 03/20 05:57
2F：→ cchris: 这是："不必报税"的条件。你若也符合B就完全不必报税，连n 03/20 06:04
3F：→ cchris: rez都省了 03/20 06:04
4F：→ laidon: 你的1099-MISC没有Federal Withheld，报税就省了。 03/20 10:09
喔喔～太好了～那我只要交8843就好了～
※ 编辑: Rubylinn (71.167.180.207), 03/20/2017 11:06:17
5F：推 dusa: you need to file 1040 if your net income is over $400. 03/21 14:22
6F：→ dusa: you have 1099-misc and is considered as self employed 03/21 14:22
7F：→ dusa: you need to pay self employment tax. 03/21 14:23
8F：→ dusa: search Self-Employed Individuals Tax Center - IRS.gov 03/21 14:25