F1 NRA收到的State Tax Refund要交联邦税吗？

说明是这样
If you're a nonresident alien and file Form 1040-NR, you can't claim the
standard deduction. If you recover an itemized
deduction that you claimed in an earlier year,
you must generally include the full amount of
the recovery in your income in the year you receive it. However, if you had no taxable income
in that earlier year (see Negative taxable income, later), you should complete Worksheet 2
to determine the amount you must include in income. If any other statement under Total recovery included in income isn't true, see the discussion referenced in the statement to determine
the amount to include in income.

然后Total recovery included in income的说明是
Total recovery included in income. If you recover any itemized deduction that you claimed
in an earlier year, you must generally include
the full amount of the recovery in your income in
the year you receive it. This rule applies if, for
the earlier year, all of the following statements
are true.
1. Your itemized deductions exceeded the
standard deduction by at least the amount
of the recovery. (If your itemized deductions didn't exceed the standard deduction
by at least the amount of the recovery, see
Standard deduction limit, later.)

这第一条就不符合
然后看Standard deduction limit
You are generally
allowed to claim the standard deduction if you
don't itemize your deductions. Only your itemized deductions that are more than your standard deduction are subject to the recovery rule
(unless you're required to itemize your deductions). If your total deductions on the earlier
year return weren’t more than your income for
that year, include in your income this year the
lesser of:
• Your recoveries, or
• The amount by which your itemized deductions exceeded the standard deduction.
我的itemized deduction 2019 只有10000，低于standard deduction
这就是我不需要把state tax refund 做为income吧
但网上几乎没有这个信息

https://www.irs.gov/pub/irs-pdf/i1040nr.pdf page 31, 指到了 https://www.irs.gov/pub/irs-pdf/i1040gi.pdf page 85.
我读下来的意思是除了 85 页提到的 exception, 去年的 state tax refund 都会算是今年的 federal income. 而且那些 exception 看起来都不常见.

所以都需要在 schedule 1 计算的时候写进去. (然后最终都被算税)

(不清楚你上边的 quote 是哪部分的, 但是看样子是这个主条目的某个分支下才会讨论 Total recovery 和 deduction 的情况. 但是常规情况好像并不会进入任何分支)

Not a CPA, 只是根据我自己的经验和那两个文档的自己的理解.

Exception.  See Itemized Deduction Recoveries in Pub. 525 instead of using the
State and Local Income Tax Refund Worksheet in these instructions if any of the following applies
正因为列的所有的情况都不适用，所以要用State and Local Income Tax Refund Worksheet来算taxable state tax refund. https://www.irs.gov/pub/irs-pdf/i1040gi.pdf 86页
而在State and Local Income Tax Refund Worksheet里Single filing status的standard deduction 是 12200 是大于我的总共的deduction的，所以这部分refund不是taxable income
这里有什么问题吗

AlstonLYG 发表于 2021-5-3 03:58
https://www.irs.gov/pub/irs-pdf/i1040nr.pdf page 31, 指到了 https://www.irs.gov/pub/irs-pdf/i1040gi. ...

instruction说的是根据refund worksheet来算taxable state/local tax refund
我哪里理解错了吗

koga 发表于 2021-5-2 16:04
instruction说的是根据refund worksheet来算taxable state/local tax refund
我哪里理解错了吗

哦, 对, 应该是用那个 worksheet. 不过我还是没看出来你最初的 quote 是哪里来的, 那个 worksheet 没有提到 recovery, deduction, standard deduction 之类的.
看样子好像就填好那个 worksheet 就知道 state refund 的 taxable 部分了.

AlstonLYG 发表于 2021-05-02 18:13:25
哦, 对, 应该是用那个 worksheet. 不过我还是没看出来你最初的 quote 是哪里来的, 那个 worksheet 没有提到 recovery, deduction, standard d

一开始我回的是report 525 就是有exception里任意一条用那个算法
但两种算法算下来taxable refund都是0
因为两种都要用itemized deduction - standard deduction
对于NRA single filing, 这个总是负的 因为我们最多itemized deduction 10k 而standard deduction是12200
我是这么理解的

koga 发表于 2021-5-2 17:38
一开始我回的是report 525 就是有exception里任意一条用那个算法
但两种算法算下来taxable refund都是0
因 ...

(sorry 我还是没有 follow) 那个 worksheet 全文没有出现过 "standard deduction" 这个词, 是在哪里计算了 "itemized deduction - standard deduction"?

AlstonLYG 发表于 2021-05-02 18:48:07
(sorry 我还是没有 follow) 那个 worksheet 全文没有出现过 "standard deduction" 这个词, 是在哪里计算了 "itemized deduction - st

看我另一个回帖里连接的86业 那个是refund worksheet

koga 发表于 2021-5-2 18:27
看我另一个回帖里连接的86业 那个是refund worksheet

对啊, 86 页的 worksheet 就是用来计算去年的 state tax refund 里有多少是 Taxable part of your refund, 也就是要填进 schedule 1 - line 1, 最终用来纳税的部分.

AlstonLYG 发表于 2021-5-3 10:47
对啊, 86 页的 worksheet 就是用来计算去年的 state tax refund 里有多少是 Taxable part of your refund ...

是啊 那个worksheet里
4. Enter your total itemized deductions from your 2019 Schedule A, line 17. 4. 这个对NRA来说都是10k
然后 5+6
5. Enter the amount shown below for the filing status claimed on your
2019 Form 1040 or 1040-SR.
• Single or married filing separately—$12,200
7. Add lines 5 and 6 ........................................................... 7. 这就是12.2k
8. Is the amount on line 7 less than the amount on line 4?
No. STOP None of your refund is taxable.
就是 没有taxable refund