admin 发表于 2014-3-19 20:57:37

一年内在国内和美国工作数月,如何在美国报税

你如果不是绿卡或公民,应该是non-resident(NR)。你有美国收入,要自己填1040NR或
1040NREZ,有相应表格的instruction和Pub 519参考。一般而言,NR的国内收入不用报。

见Pub 519 Ch2
http://www.irs.gov/publications/p519/ch02.html#en_US_2013_publi
Nonresident Aliens
A nonresident alien usually is subject to U.S. income tax only on U.S.
source income. Under limited circumstances, certain foreign source income is
subject to U.S. tax. See Foreign Incomein chapter 4.


州税要看你们州规定,各州要求不同。如果你收到w2表,表最后几项有state tax项目
,就非常可能要报。如果还有local tax项,可能还要报local tax。

admin 发表于 2014-3-19 20:58:37

如果有绿卡的话,你要填1040/1040A。中国部分收入如何处理见1040 instruction Page20/1040
instruction Page21和其中提到的相关表格。或者你直接用报税软件吧。

Foreign-Source Income
You must report unearned income, such as interest, dividends, and pensions,
from sources outside the United States unless exempt by law or a tax treaty.
You must also report earned income, such as wages and tips, from sources
outside the United States.

If you worked abroad, you may be able to exclude part or all of your foreign
earned income. For details, see Pub. 54 and Form 2555 or 2555-EZ.

如果你没有在任何连续12个月内在国外住满330天 就不能用2555 form了

但是可以在21项 写 other income from China。然后用form1116算你的foreign tax
页: [1]
查看完整版本: 一年内在国内和美国工作数月,如何在美国报税