美高梅博彩-可靠的美高梅博彩网址大全-美高梅博彩

美高梅博彩-可靠的美高梅博彩网址大全-美高梅博彩

国际税务信息

 Internal Revenue Code requires that 14% tax be withheld on nonqualified scholarships received by a nonresident alien individual who are temporarily present 在美国nited States as a nonimmigrant 下 F, J, M or Q移民身份.

Nonqualified Scholarship/Fellowship

  1. 住房
  2. 餐
  3. 保险
  4. 旅行
  5. Cost of Attendance (COA- Athletics)

Exemption on 14% withholding requirement

  1. 税务协定(必须有TIN或SSN)
  2. Has met 的 substantial presence test and is considered a resident alien (RA) for 税收的目的. (RA will be taxed on worldwide income)

Residency for Tax Purposes and 的 实质存在测验 

一般，大多数国际学生 & 美高梅博彩们 F, J, M or 问签证 are considered nonresidents for 税收的目的. International 下graduate students on J1 & F1 visas are automatically considered nonresident for 的ir f国税局t 5 calendar 在美国的年数, whilst Scholars/Researchers on J visas are automatically considered nonresidents for 2 out of 的 last 6 calendar 在美国的年数. 如果你一直在 的 US for longer than 的 5 or 2-一年 periods, 的 实质存在测验 将决定你的税务居住地.

The 实质存在测验 is a calculation that determines 的 resident or nonresident status of a foreign national for 税收的目的 在美国nited States. 实质性 Presence Test must be applied on a 一年ly basis. However, during 的 f国税局t five calendar 一年s 的 student on an F-1 or J-1 immigration status is present 在美国.S.，他或 she is considered an "Exempt Individual." This status means merely that 的 individual does not count days of actual presence 在美国.S. 为了满足 实质存在测验. Therefore, assuming 的 individual had no previous visits 到美国.S., 的 individual will be a nonresident alien 对你.S. 期间的税务用途 的 f国税局t five 历年s of presence 在美国.S.

For a teacher or a student on a J-1 immigration status, 的 determination of his or her "Exempt Individual" 一年s are based on any two 一年s within 的 current and past 六个日历年. The term "历年" refers to 的 period from January 1 - December 31, not twelve consecutive months. Therefore, if 的 individual is present 在美国.S. as an "Exempt Individual" for any part of one 历年, that 一年 是全年计算的吗. Consequently, an individual present 在美国.S. 下 a J-1 non-student immigration status may fall in and out of nonresident alien status 对你.S. 税收的目的 depending on 的 results of 的 实质存在测验 as 它是按年计算的.

The following calculation determines 的 number of days to satisfy 的 substantial 业务测试:

  1. The individual must be present 在美国.S. for at least 31 days during 的 current 历年.
  2. The individual must use 的 following calculation to satisfy 的 substantial presence 测试:
    1. ALL of 的 days physically present 在美国.S. 在当前日历年度
    2. PLUS 1/3 的 number of days physically present 在美国.S. 在第一次之前 一年
    3. PLUS 1/6 的 number of days physically present 在美国.S. 在第二次前 一年
    4. EQUALS 183 days or greater, 的 individual is considered resident alien for 税收的目的

To satisfy 的 实质存在测验:

  1. A student, temporarily present 在美国nited States 下 an "F" or "J" visa, must 在美国.S. for five (5) 历年s (counting all or part of a 一年 as a full 一年) plus 183 days in 的 current 一年. The five (5) 历年s need not be consecutive. Once a cumulative total of five (5) 历年s is reached during 的 student's lifetime s/he will never be an exempt individual as a student again.
  2. A teacher or trainee, temporarily present 在美国nited States 下 a "J" visa, must 在美国.S. for at least two (2) 历年s (counting all or part of a 一年 as a full 一年) plus 183 days in 的 current 一年.
  3. Aliens on all o的r Visa types must be present 在美国nited States for 183 days or more during 的 历年 to claim resident alien status 对你.S. 税收的目的.

一般，大多数国际学生 & 美高梅博彩们 F, J, M or 问签证 被认为是 非居民纳税. International 下graduate students on J1 & F1 visas are automatically considered non-resident for 的ir f国税局t 5 calendar 在美国的年数, whilst Scholars/Researchers on J visas are automatically considered non-residents for 2 out of 的 last 6 calendar 在美国的年数. If you’ve been 在美国S for longer than 的 5 or 2 一年 periods, 的 实质存在测验 将决定你的税务居住地.

Please reference IRS link below for 实质存在测验 Explanations:

http://www.irs.gov/individuals/international-taxpayers/substantial-presence-test
http://www.irsstreamlinedprocedures.com/what-is-the-substantial-presence-test/

You can access videos here for international tax assistance: 

 

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