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여러번 검색해보았는데, 아직도 아리송하네요
저는 2006년 F1으로 입국
2007 F1
2008 F1(일부 OPT)
2009 F1(OPT)+H1b
2010 H1 B입니다그래서 이번에 1040EZ로 standard deduction으로 하려고하는데
혹시 Total income exempt by a treaty $2,000은 공제할수없는지요H1b이긴해도 researcher라서 publication 519에의하면 1040에서는 1040NR하듯이 하면되는것같은데 (8843쓰는거 빼고), 1040EZ하면서는 standard deduction이니까 못하는걸까요?
그리고 time limit이 저같은 researcher의 경우는 대개 2-3년이라는데, 이것도 문제되나 싶구요… 그냥 잊어버리고 할까 하다가 여기에서 의견들어볼수 있을까 해서 올려봅니다.
Students, Apprentices, Trainees, Teachers, Professors, and Researchers Who Became Resident Aliens
Generally, you must be a nonresident alien student, apprentice, trainee, teacher, professor, or researcher in order to claim a tax treaty exemption for remittances from abroad for study and maintenance in the United States, for scholarship, fellowship, and research grants, and for wages or other personal service compensation. Once you become a resident alien, you generally can no longer claim a tax treaty exemption for this income.
However, if you entered the United States as a nonresident alien, but you are now a resident alien for U.S. tax purposes, the treaty exemption will continue to apply if the tax treaty’s saving clause (explained later) provides an exception for it and you otherwise meet the requirements for the treaty exemption (including any time limit, explained later). This is true even if you are a nonresident alien electing to file a joint return as explained in chapter 1.
Some exceptions to the saving clause apply to all resident aliens (for example, under the U.S.-People’s Republic of China treaty); others apply only to resident aliens who are not lawful permanent residents of the United States (green card holders).
If you qualify under an exception to the treaty’s saving clause, you can avoid income tax withholding by giving the payor a Form W-9 with the statement required by the Form W-9 instructions.
Saving clause. Most tax treaties have a saving clause. A saving clause preserves or “saves” the right of each country to tax its own residents as if no tax treaty were in effect. Thus, once you become a resident alien of the United States, you generally lose any tax treaty benefits that relate to your income. However, many tax treaties have an exception to the saving clause, which may allow you to continue to claim certain treaty benefits when you become a resident alien. Read the treaty to find out if it has a saving clause and an exception to it.Time limit for claiming treaty exemptions. Many treaties limit the number of years you can claim a treaty exemption. For students, apprentices, and trainees, the limit is usually 4–5 years; for teachers, professors, and researchers, the limit is usually 2–3 years. Once you reach this limit, you can no longer claim the treaty exemption. See the treaty or Publication 901 for the time limits that apply.How to report income on your tax return. In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U.S. tax under the treaty. However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages, salaries, scholarships, or fellowships). Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22.