求问第五年OPT转H1B报税5000 exemption问题

请问下大家2018年是在美国第五年，之前一直是F1 OPT，2018年抽到H1B，10月转成H1B，那么问题来了，报税的时候还能不能用中美条款的5000 exemption条约？

之前也查了税法好像这一条没写清楚，咨询了会计师，都说是个灰色地带，有的不建议申报，说什么动机不纯，有的说可以报，需要写个什么special statement。有朋友这样报过也拿到过退款，但可能政府也没查他，不知道audit的时候会怎么样？

请问地里有没有比较清楚这个条款或者报过被查到的？会让退钱或者其他什么后果吗？

同情况 学校提供了GLACIER Tax Prep给国际学生报联邦税
咨询过学校IC和该系统客服 2018年从F-1转H-1B 用1040NR报税 仍享有5000的treaty 就是要手动改一下8833表里面的一些内容 来显示身份转换 和 天数啥的~

SnakeBill 发表于 2019-3-1 05:40
看你报1040NR还是1040；1040 NR就可以5000 exemption.
CPA说转换身份这一年可以选择报非美国居民或者美国 ...

Resident也可以报5000 treaty吧

Per IRS requirement, you need to furnish a form W-9 to claim the treaty benefit if you becomes a resident alien:


"Nonresident Alien Who Becomes a Resident Alien

Generally, only a nonresident alien individual may use the terms of a tax treaty to reduce or eliminate U.S. federal tax on income from a scholarship or fellowship grant. A student (including a trainee or business apprentice) or researcher who has become a resident alien for U.S. federal tax purposes may be able to claim benefits under a tax treaty that apply to reduce or eliminate U.S. federal tax on scholarship or fellowship grant income. Most treaties contain a provision known as a "saving clause." Exceptions specified in the saving clause may permit an exemption from tax to continue for scholarship or fellowship grant income even after the recipient has otherwise become a U.S. resident alien for federal tax purposes. In this situation, the individual must give the withholding agent a Form W-9, Request for Taxpayer Identification Number (TIN) and Certification, to claim his treaty exemption and an attachment that includes all the following information:

    The individual's name
    The individual's U.S. Taxpayer Identification Number (TIN)
    A statement that the individual is a resident alien under
        The green card test
        The substantial presence test, or
        The residency article of a tax treaty
    The tax treaty under which the individual is claiming a benefit
    The article number of the tax treaty under which the individual is claiming a benefit, and a description of the article
    A statement that the individual is relying upon an exception to the saving clause of the tax treaty to claim the benefit

Example: Article 20 of the U.S.-China income tax treaty allows an exemption from tax for scholarship income received by a Chinese student temporarily present in the United States. Under the Internal Revenue Code, a student may become a resident alien for tax purposes if his or her stay in the United States exceeds 5 calendar years. However, the treaty allows the provisions of Article 20 to continue to apply even after the Chinese student becomes a resident alien of the United States."

我用了减免， 看网上一些信息也说是可以的。我记得是要交表的时候说明一下这个五千是减免在头十个月还是opt身份期间的工资里。

elizabethssy 发表于 2019-3-1 01:59
我用了减免， 看网上一些信息也说是可以的。我记得是要交表的时候说明一下这个五千是减免在头十个月还是opt ...

好的，谢谢啦，我后面找的会计师也是这样说的

看你报1040NR还是1040；1040 NR就可以5000 exemption.
CPA说转换身份这一年可以选择报非美国居民或者美国居民。当然最保险的方法是F1身份期间报1040NR，H1b身份期间报1040。 不过太麻烦了

kdzhang 发表于 2019-3-1 06:20
Resident也可以报5000 treaty吧

嗯，只要是F1就可以用treaty，没有年限。

我也是同样问题呀，请问你最后是用1040NR报的吗？加上Treaty？

统一回复下，最后找CPA用1040报的，她不同意用1040NR所以也没有报那个treaty。。。

就用1040报税吧 single standard deduction今年是12200
如果用1040NR tax treaty 的话 只有5000 exemption，不能用standard deduction

12200>5000
肯定选1040啊

lyj87372517 发表于 2019-3-20 08:27
统一回复下，最后找CPA用1040报的，她不同意用1040NR所以也没有报那个treaty。。。

可是你2018年还是NR吧，可以用1040吗？