Trainee를 말씀하시는게 tax treaty에 의한 공제를 말씀하시는것 같습니다. 고용주가 W-2를 발행할때 그 금액을 미리 제하고 발행해야합니다. (Federal Income에만 해당이 되고 state income에는 해당되지 않습니다)
그리고 resident form은 8843을 쓰지 않습니다.
“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.”
Reporting Treaty Benefits Claimed
Form 8833은 필요없을 것같습니다.
