應該有很多人覺得我時間太多沒事找事做,或是在心底默默地升起疑惑:「有這麼複雜嗎?」如果你不在乎退不退稅,少個幾十或幾百塊退稅對你來說也不是什麼大不了的事情,只想要趕快把這件討人厭的事情做完,強烈你參考University of Texas, Austin的International Office提供的這個網頁

只要動動手指選幾個選項,就可以輕鬆決定你要填什麼表,還有line-by-line instructions告訴你每個欄位怎麼填,包準你一小時內報完稅。

如果你想要用軟體或網站報稅,一般坊間提供的通常都不支援1040NR系列表格。目前我唯一知道是給non-resident alien用的報稅網站是CINTAX,這是需要付費的,並非免費報稅網站,有些學校會集體購買,提供學生免費帳號來報稅。不過CINTAX也不是真的網路申報,只是以step by step的方式幫你產生報稅表格,你還是得自己列印出來,簽名寄出。

誰不用報稅?

凡事都有例外,還是有人可以不用報稅。符合下列規定的non-resident alien可免報稅:
 
You are not required to file Form 1040NR-EZ (or Form 1040NR) if:
1. Your only U.S. trade or business is the performance of personal services, and
         (1) Your wages are less than $3,400, and
         (2) You have no other need to file a return to claim a refund of overwithheld taxes, to satisfy additional withholding at source, or to claim income exempt or partly exempt by treaty, or


2. You were a nonresident alien student, teacher, or trainee who was temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa, and you have no income (such as wages, salaries, tips, etc. or scholarship or fellowship grants) that is subject to tax under section 871.

不過要特別注意的是,即使你不用填1040NR或1040NR-EZ,你還是必須填寫Form 8843,以告知美國國稅局你的non-resident alien身份。如果你有眷屬同行,請記得也為她們各填寫一份Form 8843。

 

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