tax 상에 non-resident alien은 CD 이자에 대해서는 세금을 내지 않습니다. 또, Non-resident alien은 수입이 없어도 세금 신고 (최소한 Form 8843)를 해야 합니다. 그런데, 주위에서 들은 것으로는, 소득이 없는 경우에 Form 8843을 안해도 현실적으로 큰 문제는 없어 보입니다. 하지만, 규칙은 지키는 것이 좋겠죠. 나중에 정확히 어떤 문제가 있을지도 잘모르니까요.
<a href=http://www.wsu.edu/payroll/nonUS/TaxFAQs.htm
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2. I’m an F-1 or J-1 student and I had no U.S. earned income or scholarships for 2005. Do I need to file?
Yes. You must file IRS Form 8843. Dependent spouses in F-2 and J-2 status must also file Form 8843.
3. I only arrived in the U.S. in December of 2005 and I didn’t work. Do I still have to file Form 8843?
Yes. If you were in the U.S. even 1 day in 2005, you must file Form 8843.
4. I had bank interest on my checking or savings accounts, is that earned income and must I file other tax forms?
No. Simple bank interest and interest on CD’s are not considered earned income for non-resident aliens, and therefore are not reportable. Your bank generally reports this interest on Form 1099 and you should retain this form for your records, but not mail it with your tax filing. If you file taxes as a “resident alien”, bank interest is taxable income.
