没有1042S怎么要claim tax treaty？是用8833吗

我想问一下，中美税收协定的里面给学生5000美金的免税额度要怎么claim？
我听说本来是去年在学校工作前要交给雇主Form 8233的，这样年底报税时他们会给我1042-S。
但我没有交8233，所以只给我了W-2
但是我听说如果现在还想要包那个免税额度的话，要填8833的表格。
我想问问是真的吗？我还能拿到那个免税额度吗？


顺便说一下，我现在用的是Sprintax，因为我学校用的给NRA的报税软件就是Sprintax
Sprintax里面如果不交1042-S是不会给你tax treaty的选项的，所以就很纠结。。。。。。

虽然我觉sprintax不会连这点事都搞不定，但是他家真的很差。用olt自己填呗，花点钱嘛，花点，也花不了多少。
记住Line 1a里面填扣减过treaty的之后收入，1k里面填treaty。

是啊，我问了Spintax，他们真的不懂8833是干嘛的。我真是醉了。。。填他们是不是会直接给我efile啊？能不能要求邮寄然后把他们填好的表格下载下来，我再自己改？这样的话快点

我是NRA，line 1a和line 1k指的是form1040NR里面的吗？

omega2000 发表于 2023-03-18 13:31:49
我是NRA，line 1a和line 1k指的是form1040NR里面的吗？

没听说过NRA学生填8833的，一般都是一张1040NR加上Schedule OI就搞定了。
不知道是不是因为例外条款5

https://www.irs.gov/instructions/i1040nr#en_US_2022_publink11368vd0e13856

补充内容 (2023-03-19 10:00 +08:00):
Treaty-based return position disclosure. If you take the position that a treaty of the United States overrides or modifies any provision of the Internal Revenue Code and that position reduces (or potentially reduces) your tax, you must generally report certain information on Form 8833 and attach it to Form 1040-NR.
If you fail to report the required information, you will be charged a penalty of $1,000 for each failure, unless you show that such failure is due to reasonable cause and not willful neglect. For more details, see Form 8833 and its instructions.

Exceptions. You do not have to file Form 8833 for any of the following. See Pub. 519 for more items.
You claim a treaty that reduces the withholding tax on interest, dividends, rents, royalties, or other fixed or determinable annual or periodic income ordinarily subject to the 30% rate.
You claim a treaty that 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 an International Social Security Agreement, or a Diplomatic or Consular Agreement, reduces or modifies the taxation of income.
You are a partner in a partnership or a beneficiary of an estate or trust that 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.

Spintax可以打印下来。
不过其实一般不需要8833。
根据官网的意思，不需要提交8833有以下的情况：
The payee does not have to file Form 8833 for any of the following situations:
The payee can 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.
The payee can claim a treaty exemption that 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.
The payee can claim a reduction or modification of taxation of income under an International Social Security Agreement or a Diplomatic or Consular Agreement.
The payee is 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.


根据最后一条，由于5000小于10000，应该可以忽略

https://taxpanda.com/tax-treaty/

我想问问，纽约市税也能用tax treaty吗？我只查到联邦税和州税可以，不知道市税可不可以