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[旧站精华]1040联邦税表填写完全攻略 Part1--by Guo Luo

作者 主题: [旧站精华]1040联邦税表填写完全攻略 Part1--by Guo Luo  (阅读 13977 次)

meredithzou

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[旧站精华]1040联邦税表填写完全攻略 Part1--by Guo Luo
« 于: 六月 21, 2013, 08:51:48 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


这是我弟去年写给他们学校中国学生学者退税的攻略。虽然是去年的,但是除了数字有一些微小不同外绝大部分还是适用于今年的联邦退税填写。因为最近整理电脑翻出来了,所以贴上来,希望对还没有报税的同学有所帮助。原文是英文写的,中文部分是我的修改和补充。

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Hi folks,
If you know how to file 2008 tax return, or if you plan to file the tax return yourself, please ignore this message. Otherwise just keep reading.
You might want to save this message for future reference, especially when you become a resident alien for tax purpose in subsequent years (see below for details).
You are welcome to forward this Email to your friends. The Email list that I use should have included all Chinese students who came here in 2003, 2004, and 2005. It includes only a couple of Chinese students who came here in or after 2006.
In the following I assume you are an F-1 student and are eligible for the $5,000 tax treaty between US and China.

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Forms you should have received
===========================================================================

- 1042S. This form reports the tax exempted $5,000 wage; if you are from Hong Kong or Taiwan, you won't receive this form because there is no tax treaty between US and your region; if you are a first year student, you might have multiple 1042S forms which also report your scholarship in the first summer. Income reported on 1042S is nontaxable.
You should have downloaded your 1042S from CLACIER.
- W2. This form reports your remaining 2008 wages; if you are a first year student, the amount of wages you received on W2 is typically small (box #1); if you are a first-year fellow during 2008, you may not receive any W2 forms; if you had paid internship in 2008, you should have received W2 from your employer.
If you didn't receive your W2 via regular mail, you may download it online at http://epayroll.theworknumber.com/osu.
- 1099-INT, 1099-B. 1099-INT reports your interest income and 1099-B reports proceeds from broker transactions (e.g. stock trading). If you are a nonresident alien (see below for definition), you don't have to report 1099-INT.
You should have received your 1099-INT from your bank and/or your 1099-B from your brokerage firms.

===========================================================================
Forms you need to complete
===========================================================================

Federal tax return:
- For students who have stayed in US for less than 5 years (i.e. who came here in or after 2004 (注:对2009年来说就是in or after 2005)):
You are a nonresident alien. You need to file form 1040NR-EZ (if your only income is wages) or 1040NR (if you have investment income from stocks (1099-B), bonds (1099-DIV), or income from real estates, etc.). You also need form 8843 which essentially says that you, as a student, have to exclude days of presence when you count the days in the substantial presence test ([1], pp.4).
- For students who have stayed in US for more than 5 years (i.e. who came here in or before 2003(注:对2009年来说就是in or before 2004)):
You have passed the substantial presence test ([1], pp.4) and are a resident alien for tax purpose. You need to file form 1040 and 8833 (in fact most of you are qualified for filing 1040EZ/1040A, but you need 1040 to include the treaty in your income; form 8833 is used to claim the treaty; see below for details).
* What's the advantage of being treated as a resident alien for tax purpose?
A: You enjoy a standard deduction of $5,450 in addition to the $3,500 deduction applied to all tax payers. For the year of 2008 you also have a chance to claim the $600 tax rebate if you were not qualified for it last year. If you are married, you may elect to file the return jointly with your spouse (see below). You are also eligible for tax credits (especially when you have a child) that nonresident aliens don't qualify. The difference in the final refunds is SUBSTANTIAL.
---------------------------------------------------------------------------
State (OH) tax return:
- IT 1040EZ or IT 1040.
MO State tax return:
- MO 1040A (单一收入来源,适用于绝大多数学生学者) or MO 1040

===========================================================================
How to file the tax returns
===========================================================================

Federal tax return:
- If you are a nonresident alien, you may complete the federal tax return (form 1040NR / 1040NR-EZ + 8843) online using CINTAX; for instructions please refer to the Email "Welcome to CINTAX from The Ohio State University!" you received from support@online-tax.net.
- If you are a resident alien and would like to claim the $5,000 tax treaty, you need to complete form 1040 and 8833 (and 8812 if you are eligible for additional child tax credit ([2], pp.61) and/or schedule EIC if you are eligible for earned income credit ([2], pp.46)). The easiest way to complete 1040 (+ 8812 + schedule EIC) is to use a tax software, like the free edition of TurboTax 2008:
  http://www.turbotax.com/
The problem is that these software don't know how to handle tax treaty, and you need to finish that part by yourself. See below for more instructions.
---------------------------------------------------------------------------
State (OH) tax return:
- The state tax return can be filed online at
  https://www.tax.state.oh.us/PROD/IFileWeb/login.jsp
You need to register before using the online tax-filing system, even if you have registered last year. After log in, choose 'Ohio IT-1040 I-File'. You can't file IT 1040EZ online.

===========================================================================
Instructions for completing the forms
===========================================================================

Federal tax return:
- 1040NR / 1040NR-EZ + 8843: follow the instructions in CINTAX.
- 1040 (+ 8812 + schedule EIC) + 8833:
  1. Complete 1040 using the free edition of TurboTax 2008:
  http://www.turbotax.com/
  Some tips for using this software:
  1) When you are asked to enter your personal information at the beginning of the program, make sure to enter information of your spouse and children, if applicable. TurboTax will use this to determine what filing status (single, married filing separately, married filing jointly, etc.) is best for you.
* If you are married and both you and your spouse are resident aliens for tax purpose, you will be recommended to file the return jointly. By doing this you enjoy a lower tax rate and more deductions (in particular, the Earned Income Credit (EIC)).
* If one of you is resident alien and the other is nonresident alien, the nonresident alien can be treated as resident alien for tax purpose and you may file a joint return. You need to attach a statement, however, and for details see [1], pp.10. (I am not sure if TurboTax handles this case automatically.)
* In case you have a child, you may claim him/her as your dependent if he/she ([2], pp.17):
1) lived with you for more than half of 2008, or was born in 2008 and your home was his/her home for the entire time he/she was alive (in the latter case, your child is considered living with you for THE ENTIRE 2008), and
2) was a U.S. citizen, U.S. national, U.S. resident alien, or a resident of Canada or Mexico, and
3) you (or your spouse if filing jointly) could NOT be claimed as a Son, daughter, stepchild, foster child, brother, sister, dependent on someone else’s 2008 tax return.

  2) When you begin your filing TurboTax might prompt you to upgrade to the basic edition for $14.95. Select "No Thanks". TurboTax will still complete the filing for you.
------------------------------------------
注:TurboTax今年已经没有了免费的算税功能。但是对于年收入少于$31,000的报税人,仍然可以通过联邦政府的‘免费报税项目’进行免费算税。具体办法:
1) 访问IRS主页 www.irs.gov
2) 在页面中间下方,找到并点击链接 'Anyone Can Freefile'
3) 点击链接'I Will Choose A Free File Company'
4) 找到并点击'TurboTax Freedom Edition',TurboTax会免费帮你完成联邦税的退税填写
------------------------------------------
  3) In section "Federal Taxes -> Wages & Income": most of you only have salaries (W2), but some of you might also have interests (1099-INT) and/or investment income (1099-B). Enter only incomes that apply to you and skip others.
* You don't need 1042S in this section. You will use it AFTER you finish form 1040.
  4) In section "Federal Taxes -> Deductions & Credits": the most relevant credits for most of you are "Earned Income Credit (EIC)" and "Child Tax Credit".
    4.1) "Earned Income Credit (EIC)": if you have a qualifying child, TurboTax might ask you how long your child lived with you in 2008. In case your child was born in 2008 and your home was his/her home for the entire time he/she was alive, your child is considered living with you for THE ENTIRE 2008.
    4.2) "Child Tax Credit": you may be able to receive this credit if you have one or more qualifying children.
* 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.
  Complete these two credits and skip others (not applicable).
  5) In section "Federal Taxes -> Other Tax Situations", skip all items. None of them apply to most of you.
  6) After you are done with "Federal Taxes" and move on to "State Taxes", TurboTax will prompt you to pay extra fees for filing the state return. Select "No Thanks" and complete the state return later by yourself (see below).
  7) In section "Print & File", when you are given filing options "File by Mail" and "E-File", select "File by Mail". You need to modify form 1040 by yourself to include tax treaty information and need to attach form 8833.
* In some cases TurboTax might generate a 1040EZ or 1040A instead of 1040 for your federal tax return (see [3], pp.8 for an explanation of the difference). In that case you need to complete a 1040 by yourself because there is no place for you to include the tax treaty on 1040EZ or 1040A. You may download form 1040 at
  http://www.irs.gov/pub/irs-pdf/f1040.pdf
You should easily copy the numbers from your 1040EZ/1040A to the blank 1040.
  2. Modify the following two lines on your 1040:
  2.1) line 7: enter the TOTAL WAGES you received in 2008. This include wages reported on both 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 (TurboTax only shows 12000)
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 (TurboTax only shows 25000)

  2.2) 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.
  The rest of the form remains unchanged.
  3. Complete 8833. This form can be downloaded at
    http://www.irs.gov/pub/irs-pdf/f8833.pdf
You may follow the example posted on mitbbs:
http://www.mitbbs.com/bbsann2/life.faq/TAX/1040/M.1017414272.A/claim%20t...
Note: article 20 (b) is used for scholarship. Most of you only claim the tax treaty on $5,000 wages and only need article 20 (c) in line 1(b) and line 5.
---------------------------------------------------------------------------
State (OH) tax return:
- IT 1040: you are strongly recommended to complete the return online and most of time you just follow the instructions on the screen. Here are some additional tips that might be of help:
  page 1: Ohio Public School District Number -> choose "COLUMBUS CSD 2503".
  page 2: FEIN -> do NOT include dash or hyphen, e.g. "316025986" instead of
"31-6025986".
  page 2: enter only WHOLE dollar amounts, e.g. "12345" instead of "12345.67" (don't round the number).
  page 3 & 4: most of you may select "No" for the "Do you..." questions.

注:关于MO State tax return,访问
http://dor.mo.gov/tax/personal/individual/forms/2009/
可以找到州税税表。绝大多数华大的学生和学者适用MO 1040A税表(单一收入来源)。和OH州税不同的是,MO State Tax不能在线提交;必须填写打印之后,按照要求寄到表中指定的地方。
在提交MO State tax return时,除了W-2和1042S表之外,记得附上联邦税表1040/1040A/1040NR/1040NR-EZ的复印件。州里的官员需要联邦税表的复印件来确定你是否正确填写了该表并予以退税。
« 最后编辑时间: 六月 21, 2013, 08:53:33 下午 作者 meredithzou »

 

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