作者ttmhh (五福路一段很大条吗)
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标题[北美] 美国J1/J2离美时以Dual-status alien报税
时间Sat Mar 14 21:11:00 2020
想请问大家关於Dual-status alien报税问题
2019是我们在美国第3个日历年,全家在2019/7/29离开美国回台工作.我们状况如下:
太太J1在美国有收入有W-2,台湾医院仍有给少许底薪
(台湾医院送到美国医院训练,互不隶属)
我是太太的J2,有办EAD有收入(Uber,只有Tax summary,无1099-K/MISC),台湾无薪水.
有两个小孩(1个是美籍,1个拿J2)
7/29後我们回台後都有工作.
台湾的银行2019有存款有利息,也有股票股息.
请问我们若选Dual-status alien报税,Pub519有写到我们要填1040NR(写上Dual-Status
Return),也要填1040当statement(写上Dual-Status Statement).
几个问题询问:
1a.不能married file jointly,要夫妻要各别填一份.
1b.美籍小孩可以被父妻其中一人报dependent,另一人不用写这个小孩,而J2小孩不能填
夫妻任一人的dependent栏位对吗?
1c.拿J2的小孩是否要填8843 form?
2.1040NR和1040的薪水/银行利息/股息 的填法有点困惑.美国的各种收入我们都会填入,
但是台湾的部份不太懂,而且又分成7/29前与後.我的困扰点在下2部份:
#Pub519 Chapter6的Income Subject to Tax这部份内容意思来看:
Income from sources outside the United States that is not effectively
connected with a trade or business in the United States is not taxable if
you receive it while you are a nonresident alien. The income is not taxable
even if you earned it while you were a resident alien or if you became a
resident alien or a U.S. citizen after receiving it and before the end of
the year.
2a:太太在台湾拿到的底薪,全部都是non taxable对吗?
2b:太太和我7/29回台湾工作的薪水都是non taxable对吗?
2c:non taxable一样要加总进去填在1040与1040NR的Wages,Salaries,tips,etc那栏吗?
#同章节,下2段How To Figure your Tax里提到:
All income for your period of residence and all income that is effectively
connected with a trade or business in the United States for your period of
nonresidence, after allowable deductions, is added and taxed at the rates
that apply to U.S. citizens and residents. Income that is not connected
with a trade or business in the United States for your period of nonresidence
is subject to the flat 30% rate or lower treaty rate. You cannot take any
deductions against this income.
2c:跟美国贸易商务相关的会以RA的税率来课.这部份是看Pub519 Chapter 4里的
Effectively Connected Income,应该不包含在美国薪水和台湾薪水对吗?
3.1040NR跟1040都要填,那算出来结果若不同,要以1040NR的结果来缴款或退税吗?
4.我们这种Dual-status alien报税,因为12/31是NRA,所以不能用Turbotax申报.
那可用可报J签证的Sprintax吗? 还是只能用邮寄申报?
问题很多,感谢大家回答~Orz
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※ 编辑: ttmhh (114.34.9.207 台湾), 03/14/2020 22:18:31
1F：推 Unstable: 怎麽不直接找会计师？我也是Dual status, 找会计师真的 03/15 04:36
2F：→ Unstable: 省事很多。dual status 不能有 standard deduction 真是 03/15 04:36
3F：→ Unstable: 很讨厌！ 03/15 04:36
4F：→ ttmhh: 好复杂,自己弄真的快疯了...Q_Q 感谢楼上建言 03/15 20:15