请教一下F1身份resident alien收到1042s怎么办

我是f1身份满五年了所以是resident alien，但今年从学校收到了1042s，treaty的5000块也从w2上减去了。我是应该把1042s的收入加上然后在other income填-5000并附上8833表格，还是应该不管treaty和1042s直接按照w2填就可以了？请教大家这种情况是怎么处理的，谢啦~

我自己回答一下，我在irs网站上找到了正确方法https://www.irs.gov/publications/p519#en_US_2014_publink1000222729
我贴在这儿便于其他有同样疑问的人。正确做法应该是把1042s和w2都报上然后再减去5000

General Rule for Resident Aliens
Resident aliens generally do not qualify for tax treaty benefits because most tax treaties contain a "saving clause" which preserves or "saves" the right of the United States to tax its citizens and residents as if the tax treaty had not come into effect. However, many tax treaties have exceptions to the saving clause, which may allow a resident alien to continue to claim treaty benefits.

Some exceptions to the saving clause apply to all resident aliens (for example, under the United States–People's Republic of China treaty); others apply only to resident aliens who are not lawful permanent residents of the United States (green card holders).

In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U.S. tax under the treaty. However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 1 in the case of wages or salaries). Enter the amount for which treaty benefits are claimed in parentheses on Schedule 1 (Form 1040), line 21. Next to the amount write "Exempt income," the name of the treaty country, and the treaty article that provides the exemption. On Form 1040, subtract this amount from your income to arrive at total income on Schedule 1 (Form 1040), line 22.

Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. Attach a statement to Form 1040 showing a computation of the tax at the reduced rate, the name of the treaty country, and the treaty article that provides for the reduced tax rate. Include this tax on Form 1040, line 11a. Write "Tax from attached statement" on the dotted line next to line 11 and enter the amount of the tax on line 11.

收到这个不是很正常嘛。意思是报税就不用减去额外的5000块了，已经帮你减了

zxcv369852 发表于 2020-3-11 00:39
想问问这种情况还需要附上8833吗？ 感谢！

我更正一下之前的说法，关于8833，irs是这么说的，具体符不符合需要自己理解了

Reporting Treaty Benefits Claimed
If you claim treaty benefits that override or modify any provision of the Internal Revenue Code, and by claiming these benefits your tax is, or might be, reduced, you must attach a fully completed Form 8833 to your tax return. See below for the situations where you are not required to file Form 8833.

You must file a U.S. tax return and Form 8833 if you claim the following treaty benefits.

You claim a reduction or modification in the taxation of gain or loss from the disposition of a U.S. real property interest based on a treaty.
You claim a credit for a specific foreign tax for which foreign tax credit would not be allowed by the Internal Revenue Code.
You receive payments or income items totaling more than $100,000 and you determine your country of residence under a treaty and not under the rules for residency discussed in chapter 1.


These are the more common situations for which Form 8833 is required. For additional provisions, see the Form 8833 instructions.

Exceptions. You do not have to file Form 8833 for any of the following situations.
You claim a reduced rate of withholding tax under a treaty on interest, dividends, rent, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate.
You claim a treaty reduces or modifies the taxation of income from dependent personal services, pensions, annuities, social security and other public pensions, or income of artists, athletes, students, trainees, or teachers. This includes taxable scholarship and fellowship grants.
You claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement.
You are a partner in a partnership or a beneficiary of an estate or trust and the partnership, estate, or trust reports the required information on its return.
The payments or items of income that are otherwise required to be disclosed total no more than $10,000.
You are claiming treaty benefits for amounts that are:
Reported to you on Form 1042-S, and
Received by you:
As a related party from a reporting corporation within the meaning of Internal Revenue Code section 6038A (relating to information returns on Form 5472 filed by U.S. corporations that are 25% owned by a foreign person), or
As a beneficial owner that is a direct account holder of a U.S. financial institution or qualified intermediary, or a direct partner, beneficiary, or owner of a withholding foreign partnership or trust, from that U.S. financial institution, qualified intermediary, or withholding foreign partnership or trust.
The exception described in (6) above does not apply to any amounts for which a treaty-based return disclosure is specifically required by the Form 8833 instructions.

楼主好 我也是F-1第五年 有w-2， 然后刚刚收到1042-s 请问你是用的什么软件报税呀？怎么把这个加上去？谢谢啦

借用楼主宝地问一下：如果是F1满五年被认定为resident Allien，在美国无收入在母国有收入，需要在米国把母国的收入报税吗？谢谢！

请问楼主用的是什么报税软件啊，我用的是Turbotax，没找到输入1042S的地方

dreamSam 发表于 2020-3-9 09:30
楼主好 我也是F-1第五年 有w-2， 然后刚刚收到1042-s 请问你是用的什么软件报税呀？怎么把这个加上去？谢谢 ...

用任意软件报后打印出来，然后按照黑体字的方法手工修改

zhuangvandy 发表于 2020-3-9 23:50
请问楼主用的是什么报税软件啊，我用的是Turbotax，没找到输入1042S的地方

用任意软件报后打印出来，然后按照黑体字的方法手工修改

LewsTherin 发表于 2020-2-28 04:31
我自己回答一下，我在irs网站上找到了正确方法https://www.irs.gov/publications/p519#en_US_2014_publink1 ...

楼主，想请教就是
1042s+w2 的总额放在一行
然后-5000是吗？

zxcv369852 发表于 2020/03/10 12:25:15
楼主，想请教就是
1042s+w2 的总额放在一行
然后-5000是吗？

就是这样的