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세금 관련 정보 - General Tax Information (F, J visa)
웹지기  2005-09-01 05:27:49, 조회 : 7,801, 추천 : 0

유학오신분들은 주로 1040NR (연방정부 세금) (Single인 경우에는 대개 1040NR-EZ) 과 540NR (주정부 세금)을 씁니다. Single or Married, 아이가 있는가 없는가, 지난해 수입이 얼마였는가, Donation을 했는가, 이곳에 5년이상 머물렀는가, fellowship 나 scholarship을 받았는가 등등에 따라 써야하는 항목과 attach 해야하는 form들이 조금씩 다 달라지므로 Instruction 책자를 잘 읽어보시길 바랍니다.

각종 form과 Instruction manual은 Main library 1층에 있습니다. 거기에서 찾을수 없는 form은
http://www.fs.uci.edu/TRA97/UCI_tra.htm - 학교 세금 안내 사이트
or http://www.irs.gov
에 가셔서 'Search Forms and Publications for' 의 빈칸에 form 번호를 입력해서 (예- '1040nr') 찾고 pdf 화일을 출력해서 사용하시면 됩니다.

*Turbo Tax등등의 온라인 세금 보고 프로그램을 써서 리포트하면 refund가 빨리 온다고 하는군요.(This program does not provide a form for Non-resident Aliens)

다음은 학교 international center 웹사이트에 있는 세금정보입니다.



General Tax Information
(http://www.ic.uci.edu/taxes.html 에서 퍼옴)

Overview of U.S. Taxation for Students

Students may be subject to U.S. taxation based on the source and type of income and the number of years they have been present in the U.S. Tax treaties with over 40 countries may alter tax liability. Other forms of taxation include state income tax, state and local sales tax, and Social Security/Medicare. Under U.S. system, it is the individual's responsibility to determine tax liability and file the appropriate forms in a timely manner.

Effective with the 1992 tax year, all those in F, J, or M status who are non-residents for tax purposes (including dependents) must file form 1040NR and form 8843, even if they have no U.S. source of income. See IRS Publication 519, provided by the Internal Revenue Service, for details. IRS Publication 519 and 1040NR instructions should be consulted each year.


How to Determine Tax Status: A key factor in determining an individual's income tax liability is his or her status as a resident alien or non-resident alien for tax purposes. This status may or may not coincide with their resident or non-resident status with the Immigration and Naturalization Service. Many individuals who are in a non-immigrant status are considered resident aliens for tax purposes only.

Students who are in the United States in F-1 or J-1 status for under five (5) calendar years, including partial years, are exempt from counting days and are automatically considered non-resident aliens for tax purposes. For example, if a student arrived in November 1990, the five-year exemption ended on 31 December 1994. After that time (January 1995), they should use the substantial presence test to determine how to file their taxes.

Substantial Presence Test: Once a person is no longer exempt from counting days of presence, the substantial presence test is used to determine resident vs. non-resident status. The individual must have been in the United States for at least 31 days in the current calendar year, AND have been present in the United States for 183 days in the current and two (2) preceding calendar years as follows (the days that one was exempt from counting while in F-1 or J-1 status should not be included): all days from current year + 1/3 of days from last year + 1/6 of days from two years ago. If the total is 183 days or more, the individual may be entitled to file as a resident alien.


Overview of U.S. Taxation for J-1 and H-1B Visitors

Professors and Researches: The term scholar herein will refer to professors, researchers and short-term scholars working temporarily at U.S. colleges and universities on J-1 or H-1B visa. Scholars may be subject to U.S. taxation based on the source and type of income and the number of years they have been present in the U.S. Tax treaties with over 40 countries may alter tax liability. Other forms of taxation include state income tax, state and local sales tax, and Social Security/Medicare. Under U.S. system, it is the individual's responsibility to determine tax liability and file the appropriate forms in a timely manner.

How to Determine Tax Status: A key factor in determining an individual's income tax liability is his or her status as a resident alien or non-resident alien for tax purposes. This status may or may not coincide with their resident or non-resident status with the Immigration and Naturalization Service. Many individuals who are in a non-immigrant status are considered resident aliens for tax purposes.

Generally, teachers, researchers and trainees who are in the United States in J-1 status for under two calendar years, including partial years, are exempt from counting days of presence and are considered non-resident aliens for tax purposes. A scholar who was in the U.S. for over two (2) calendar years on a J visa must start counting days of presence and is a resident alien for tax purposes, provided the substantial presence test is met. H-1B scholars are not exempt from counting days and must start counting from the date of arrival.

Substantial Presence Test: Once a person is no longer exempt from counting days of presence, the substantial presence test is used to determine resident vs. non-resident status. The individual must have been in the United States for at least 31 days in the current calendar year, AND have been present in the United States for 183 days in the current and two (2) preceding calendar years as follows (the days that one was exempt from counting while in J-1 status should not be included): all days from current year + 1/3 of days from last year + 1/6 of days from two years ago. If the total is 183 days or more, the individual may be entitled to file as a resident alien.

For specific tax information and/or tax publications, visit the Internal Revenue Service website. (www.irs.gov)


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