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[旧站精华]1040联邦税表填写完全攻略 Part2--by Guo Luo

作者 主题: [旧站精华]1040联邦税表填写完全攻略 Part2--by Guo Luo  (阅读 19414 次)

meredithzou

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[旧站精华]1040联邦税表填写完全攻略 Part2--by Guo Luo
« 于: 六月 21, 2013, 03:54:46 下午 »

( [旧站精华] 是挑选自CSSA老论坛精华区内的帖子,大多数发表在若干年前,请在参考的同时,留意信息是否仍然有效 )


标题:1040联邦税表填写完全攻略
旧站发表时间:Sat, 04/03/2010



===========================================================================
Where to send the completed tax returns
===========================================================================

Federal tax return:
- If you are a nonresident alien, print out the completed form 1040NR / 1040NR-EZ + 8843 from CINTAX. Attach copy B of W2 and copy C of 1042S. Attach form 1099-B if applicable.
- If you are a resident alien for tax purpose, print out the completed form 1040 (with line 7 & 21 modified) + 8833 (+ 8812 and/or schedule EIC if applicable). Attach copy B of W2 and copy C of 1042S. Attach form 1099-INT and/or 1099-B + schedule D if applicable.
In both cases you need to mail all these forms to:
  Internal Revenue Service
  Austin, TX 73301-0215

IGNORE the address provided by TurboTax, i.e.
  Internal Revenue Service Center
  Kansas City, MO 64999-0015

The guys in that office don't know how to handle tax treaty.
---------------------------------------------------------------------------
State tax return:
You don't need to mail anything if you choose to file the return online.

===========================================================================
Questions or comments?
===========================================================================

If you would like to know more about the tax rules, see IRS publication 519 [1], "US Tax Guide for Aliens", instructions for form 1040 [2], and publication 17 [3], "Your Federal Income Tax for individuals".
If you have any questions or comments, or if you find any errors in the above instructions, let me know by Email.
I will be in my office (MW 309) next Friday (Mar. 27) between 11:00 and 1:00. You are welcome to drop by if you have any questions regarding your tax return.

===========================================================================
References
===========================================================================

[1] IRS publication 519, http://www.irs.gov/pub/irs-pdf/p519.pdf
[2] IRS instructions for form 1040, http://www.irs.gov/pub/irs-pdf/i1040.pdf
[3] IRS publication 17, http://www.irs.gov/pub/irs-pdf/p17.pdf
Hope this helps.
Guo Luo

===========================================================================
Instructions for completing 1040
===========================================================================

注:以下为2008年的联邦税表报税填写,因此在具体数字上(比如single tax exemption, standard deduction等)会有微小差别。除此之外其他的部分仍然适用于今年的报税申请。对于在美国逗留少于5年的学生学者(参见前面对Non-Resident Alien和Resident Alien的定义),由于填写的是通过CINTAX生成的更简单的1040NR-EZ,因此下面部分可以略过。
1. Download the form here:
  http://www.irs.gov/pub/irs-pdf/f1040.pdf
2. Line instructions:
  - Label: enter your personal information.
  - Filing Status: choose your filing status.
  - Exemptions (line 6): enter the number of exemptions you claim.
* Your qualifying child (under age 17) qualifies you for the child tax if he/she was a U.S. citizen, U.S. national, or U.S. resident alien. Check the box in line 6(c), column (4).
  - Income: most of you only need to complete the following lines:
  line 7: enter the TOTAL wages you received in 2008. This include wages reported on W2 (box #1) and 1042S (box #2).
  e.g. if you are a single and have $12,000 from W2 and $5,000 from 1042S, enter
  12000 + 5000 = 17000.
If you are married and file the return jointly with your spouse, and your spouse has $13,000 from W2 and $5,000 from 1042S, enter
  12000 + 5000 + 13000 + 5000 = 35000.

  line 8: enter the interests you received in 2008. This can be found on line 1 of your 1099-INT form. If you don't have any 1099-INT leave this line blank.
  e.g. if Citibank sent you a 1099-INT and said you earned $100 interests in 2008, enter 100.

  line 13: enter the net gain (loss) incurred in your investment (e.g. stock trading). This amount can be found in your 1099-B. You might also need to attach a schedule D (see [2], pp.23 for details). If you don't have any investment income leave this line blank.
  line 21: enter -5000 (single or married filing separately) or -10000 (married filing jointly) in box 21, and write "see attached form 8833" in the blank provided in this line. If you received scholarship that were reported on 1042S, you should also include that amount in this line.
  line 22: calculate the total income.
  e.g. for single and married filing separately, enter
  17000 + 100 - 5000 = 12100
  for married filing jointly, enter
  35000 + 100 - 10000 = 25100

  - Adjusted gross income: most of you only need to complete the following lines:
  line 36: enter 0 (no adjustment)
  line 37: calculate the adjusted gross income.
  e.g. for single and married filing separately, enter
  12100 - 0 = 12100
  for married filing jointly, enter
  25100 - 0 = 25100

  - Tax and credits: most of you only need to complete the following lines:
  line 38: copy the amount from line 37.
  line 40 (see the instruction beside the line): for single and married filing separately, enter 5450; for married filing jointly, enter 10900.
  line 41: line 38 - line 40.
  e.g. for single and married filing separately, enter
  12100 - 5450 = 6650
  for married filing jointly, enter
  25100 - 10900 = 14200

  line 42: enter the amount of claimed exemptions.
  e.g. for single and married filing separately (with no dependent), enter
  3500
  for married filing jointly claiming one dependent (one child), enter
  3500 * 3 = 10500

  line 43: calculate the taxable income (line 41 - line 42).
  e.g. for single and married filing separately, enter
  6650 - 3500 = 3150
  for married filing jointly, enter
  14200 - 10500 = 3700

  line 44: enter the tax. For the tax rate, see [2], pp.68.
  e.g. for single and married filing separately, the tax due is
  318
  for married filing jointly, the tax due is
  373

  line 45: enter 0.
  line 46: line 44 + line 45 (the same as line 44).
  line 52: enter the amount of child tax credit (joint filing with claimed dependent only; see [2], pp.42-43 for details. See also the instructions for line 6).
  e.g. if you file the return jointly with your spouse and have one child who qualifies you for the child tax credit (line 6(c) column (4) is checked), enter
  min(1000 * 1,line 46) = min(1000,373) = 373
If your child tax credit is greater than your tax due (as in the above example), you may be able to take the additional child tax credit on line 66 (see below and [2], pp.61).

  line 55: calculate the total credits.
  e.g. for single, the total credit is
  0
  for married filing jointly with a qualifying child, the credit is
  373

  line 56: enter max(line 46 - line 55, 0).
  e.g. for single, enter
  318 - 0 = 318
  for married filing jointly with a qualifying child, enter
  373 - 373 = 0

  line 61: the total tax (the same as line 56).
  - Payments: most of you only need to complete the following lines:
  line 62: the total withheld on your W2 (box #2).
  line 66: enter the additional child tax credit (see [2], pp.61 and the attached form 8812) if you are married filing jointly and
  line 52 < 1000 * N,
where N = 1,2,3... is the number of qualifying children you have claimed as dependents (see line 6(c) column (4)).

* If you are married filing jointly and claim one dependent, it is likely (not guaranteed!) that your addition credit is
  1000 * 1 - line 52.
In the above (joint) example this number is
  1000 - 373 = 627.

  line 70: recovery rebate credit (if I am correct none of you is eligible for this rebate last year). You need the worksheet on [2], pp.62-63 to figure out this rebate.
* If you are single and don't claim dependent, your rebate is likely (not guaranteed!) to be
  300        if (line 56 < 300)
  line 56    if (300 <= line 56 < 600)
  600        if (line 56 >= 600)
If you are married filing jointly and claim N dependent (N = 0,1,2,...), your rebate is likely (not guaranteed!) to be
  600 + 300*N        if (A < 600)
  A + 300*N          if (600 <= A < 1200)
  1200 + 300*N       if (A >= 1200)
where
  A = line 56 + line 52.

e.g. for single who doesn't claim any dependent, enter
  line 56 = 318
For married filing jointly with a qualifying child, enter
  600 + 300*1 = 900 (with A = 373)

  line 71: line 62 + line 70.
  - Refund: most of you will have a refund. Calculate the amount of refund and enter your account information in this section.
« 最后编辑时间: 六月 21, 2013, 03:56:31 下午 作者 meredithzou »

 

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