美国申请退税 8233和1040NR-EZ
Instructions for Completing Form 8233 for Students or
Teacher/Researcher - Exemption from Withholding on Compensation for Students or
Teacher/Researcher services of a Nonresident Alien Individual
YEAR: Enter the year to which the form applies. Must fill out a new form for each year
you want to use a tax treaty benefit.
Part 1. Identification of Beneficial Owner
Line 1. NAME OF BENEFICIAL OWNER: Enter name as follows: Last, First,
Middle.
Line 2. U.S. Taxpayer Identifying Number: Enter Social Security Number (SSN) or
Individual Taxpayer Identification Number (ITIN). Please note that you are required to
furnish a U.S. taxpayer identification number on the Form 8233. (If you have applied for,
or will apply for, an ITIN through the payroll office leave blank)
Line 3. FOREIGN TAX IDENTIFYING NUMBER: Enter foreign taxpayer
identification number, if any. For example, if you are a resident of Canada, enter your
Social Insurance Number.
Line 4. PERMANENT RESIDENCE ADDRESS: Enter your permanent foreign
residence address in the country where you claim to be a resident for tax purposes.
Line 5. ADDRESS IN THE U.S. Enter the U.S. mailing address. (If you live in the
U.S.); otherwise, enter mailing address only if different than the permanent residence
address.
Line 6. U. S. VISA TYPE: Enter the U.S. visa type or status. For example, J-1, B-1 or
WB etc... Please note that individuals on tourist visas such as B-2 or WT status are not
eligible for the tax treaty. If you are on a visa waiver, please put that here. DO NOT
LEAVE BLANK.
Line 7a. COUNTRY ISSUING PASSPORT: Enter name of country issuing the
passport.
Line 7b. PASSPORT NUMBER: Enter passport number. The number is generally
found on the "picture" page of the passport.
Line 8. DATE OF ENTRY INTO THE U.S.: Enter date of entry that pertains to your
current nonimmigrant status. For example, enter the date of arrival shown on your current
Immigration and Naturalization Service (INS) Form I-94, Arrival-Departure Record.
Please note that if you are claiming a tax treaty benefit that is determined by more than
one date of arrival, the earlier date of arrival should be entered. Certain tax treaty articles
take into consideration the time spent in the U.S. as a student. The IRS Instructions for
Form 8233 contain for additional information regarding the entry date. Line 9a. CURRENT NONIMMIGRANT STATUS: Enter your current nonimmigrant
status. This information can be generally found on Form I-94. Example J-1, B-1, WB etc.
Line 9b. DATE YOUR CURRENT NONIMMIGRANT STATUS EXPIRES: Enter
the date your current nonimmigrant status expires. For J1's this will be on the DS-2019
for most others this will be on the I-94. Please send a copy of the DS-2019 or I-20,
whichever applies, with this form.
Line 10. CHECK BOX: Put checkmark in this box
Part II. Claim for Tax Treaty Withholding Exemption and/or Personal Exemption
Amount
Line 11. COMPENSATION FOR INDEPENDENT (AND CERTAIN
DEPENDENT) PERSONAL SERVICES:
a) Description of personal services you are providing: For example, “part-time
library assistant,” “part-time restaurant worker,” or “teaching one chemistry
course per semester to undergraduate students.”
b) Total compensation you expect to be paid in the current calendar year: For
example, “$5,000.00.” Enter an estimate if you do not know the exact amount.
Line 12. If compensation is exempt from withholding based on a tax treaty benefit,
provide:
a. TAX TREATY AND TREATY ARTICLE: Enter the specific tax treaty
country and treaty article number on which you are basing your claim for
exemption from withholding tax. For example, U.S./United Kingdom tax treaty,
article 14. (Look for the correct article for the country of residence on the payroll
website at www.payroll.umich.edu. Look under Treaty information and for
Independent Contractor)
b. TOTAL COMPENSATION LISTED ON LINE 11B ABOVE THAT IS
EXEMPT FROM TAX UNDER THIS TREATY: Leave blank
c. COUNTRY OF PERMANENT RESIDENCE: Enter the country of permanent
residence. Please note that generally, you may claim a withholding exemption
based on a U.S. tax treaty with the country in which you claim permanent
residence. The country of permanence residence may not be the same as your country of citizenship. For example, if you are a citizen of Pakistan but are a
resident of England then you may not claim a withholding exemption based on
the U.S./Pakistan tax treaty. Your withholding exemption will be based on the
U.S./United Kingdom tax treaty.
Line 13 a through c: This section does not apply to services provided by Student or
Teacher/Researcher. However, if individual is also receiving Scholarship/Fellowship
payment as well as compensation, complete the W8-BEN form.
a. AMOUNT: Put in amount of scholarship or fellowship.
b. TAX TREATY AND TREATY ARTICLE: Put in treaty and article
number. NOTE: This may be a different article number than the one listed on
Line 12 a. For example, U.S./Belgium tax treaty for fellowship, article
21(l).
c. TOTAL INCOME LISTED ON LINE 13A THAT IS EXEMPT FROM
TAX UNDER THIS TREATY: Enter the amount of compensation exempt
from tax under the tax treaty. This should not exceed limit for the country of
residence.
Line 14. SUFFICIENT FACTS TO JUSTIFY THE EXEMPTION FROM
WITHHOLDING CLAIMED ON LINE 12 AND/OR LINE 13: Generally, this line
can be left blank. However, individuals can describe why the withholding exemption is
applicable or to enter additional information regarding their date of entrance in the U.S.
Line 15. PERSONAL EXEMPTIONS: Leave blank
Line 16. DAYS OF PRESENCE: Leave blank
Line 17. DAILY PERSONAL EXEMPTION: Leave blank
Line 18. TOTAL PERSON EXEMPTION AMOUNT CLAIMED: Leave blank
Part III. Certification
The individual must sign and date the form.
Part IV. Withholding Agent Acceptance and Certification
This should be blank when sent to payroll office.
NOTE: Please complete attachment for Student or Teacher/Researcher. Attachments are
listed by country of residence.
Teacher/Researcher - Exemption from Withholding on Compensation for Students or
Teacher/Researcher services of a Nonresident Alien Individual
YEAR: Enter the year to which the form applies. Must fill out a new form for each year
you want to use a tax treaty benefit.
Part 1. Identification of Beneficial Owner
Line 1. NAME OF BENEFICIAL OWNER: Enter name as follows: Last, First,
Middle.
Line 2. U.S. Taxpayer Identifying Number: Enter Social Security Number (SSN) or
Individual Taxpayer Identification Number (ITIN). Please note that you are required to
furnish a U.S. taxpayer identification number on the Form 8233. (If you have applied for,
or will apply for, an ITIN through the payroll office leave blank)
Line 3. FOREIGN TAX IDENTIFYING NUMBER: Enter foreign taxpayer
identification number, if any. For example, if you are a resident of Canada, enter your
Social Insurance Number.
Line 4. PERMANENT RESIDENCE ADDRESS: Enter your permanent foreign
residence address in the country where you claim to be a resident for tax purposes.
Line 5. ADDRESS IN THE U.S. Enter the U.S. mailing address. (If you live in the
U.S.); otherwise, enter mailing address only if different than the permanent residence
address.
Line 6. U. S. VISA TYPE: Enter the U.S. visa type or status. For example, J-1, B-1 or
WB etc... Please note that individuals on tourist visas such as B-2 or WT status are not
eligible for the tax treaty. If you are on a visa waiver, please put that here. DO NOT
LEAVE BLANK.
Line 7a. COUNTRY ISSUING PASSPORT: Enter name of country issuing the
passport.
Line 7b. PASSPORT NUMBER: Enter passport number. The number is generally
found on the "picture" page of the passport.
Line 8. DATE OF ENTRY INTO THE U.S.: Enter date of entry that pertains to your
current nonimmigrant status. For example, enter the date of arrival shown on your current
Immigration and Naturalization Service (INS) Form I-94, Arrival-Departure Record.
Please note that if you are claiming a tax treaty benefit that is determined by more than
one date of arrival, the earlier date of arrival should be entered. Certain tax treaty articles
take into consideration the time spent in the U.S. as a student. The IRS Instructions for
Form 8233 contain for additional information regarding the entry date. Line 9a. CURRENT NONIMMIGRANT STATUS: Enter your current nonimmigrant
status. This information can be generally found on Form I-94. Example J-1, B-1, WB etc.
Line 9b. DATE YOUR CURRENT NONIMMIGRANT STATUS EXPIRES: Enter
the date your current nonimmigrant status expires. For J1's this will be on the DS-2019
for most others this will be on the I-94. Please send a copy of the DS-2019 or I-20,
whichever applies, with this form.
Line 10. CHECK BOX: Put checkmark in this box
Part II. Claim for Tax Treaty Withholding Exemption and/or Personal Exemption
Amount
Line 11. COMPENSATION FOR INDEPENDENT (AND CERTAIN
DEPENDENT) PERSONAL SERVICES:
a) Description of personal services you are providing: For example, “part-time
library assistant,” “part-time restaurant worker,” or “teaching one chemistry
course per semester to undergraduate students.”
b) Total compensation you expect to be paid in the current calendar year: For
example, “$5,000.00.” Enter an estimate if you do not know the exact amount.
Line 12. If compensation is exempt from withholding based on a tax treaty benefit,
provide:
a. TAX TREATY AND TREATY ARTICLE: Enter the specific tax treaty
country and treaty article number on which you are basing your claim for
exemption from withholding tax. For example, U.S./United Kingdom tax treaty,
article 14. (Look for the correct article for the country of residence on the payroll
website at www.payroll.umich.edu. Look under Treaty information and for
Independent Contractor)
b. TOTAL COMPENSATION LISTED ON LINE 11B ABOVE THAT IS
EXEMPT FROM TAX UNDER THIS TREATY: Leave blank
c. COUNTRY OF PERMANENT RESIDENCE: Enter the country of permanent
residence. Please note that generally, you may claim a withholding exemption
based on a U.S. tax treaty with the country in which you claim permanent
residence. The country of permanence residence may not be the same as your country of citizenship. For example, if you are a citizen of Pakistan but are a
resident of England then you may not claim a withholding exemption based on
the U.S./Pakistan tax treaty. Your withholding exemption will be based on the
U.S./United Kingdom tax treaty.
Line 13 a through c: This section does not apply to services provided by Student or
Teacher/Researcher. However, if individual is also receiving Scholarship/Fellowship
payment as well as compensation, complete the W8-BEN form.
a. AMOUNT: Put in amount of scholarship or fellowship.
b. TAX TREATY AND TREATY ARTICLE: Put in treaty and article
number. NOTE: This may be a different article number than the one listed on
Line 12 a. For example, U.S./Belgium tax treaty for fellowship, article
21(l).
c. TOTAL INCOME LISTED ON LINE 13A THAT IS EXEMPT FROM
TAX UNDER THIS TREATY: Enter the amount of compensation exempt
from tax under the tax treaty. This should not exceed limit for the country of
residence.
Line 14. SUFFICIENT FACTS TO JUSTIFY THE EXEMPTION FROM
WITHHOLDING CLAIMED ON LINE 12 AND/OR LINE 13: Generally, this line
can be left blank. However, individuals can describe why the withholding exemption is
applicable or to enter additional information regarding their date of entrance in the U.S.
Line 15. PERSONAL EXEMPTIONS: Leave blank
Line 16. DAYS OF PRESENCE: Leave blank
Line 17. DAILY PERSONAL EXEMPTION: Leave blank
Line 18. TOTAL PERSON EXEMPTION AMOUNT CLAIMED: Leave blank
Part III. Certification
The individual must sign and date the form.
Part IV. Withholding Agent Acceptance and Certification
This should be blank when sent to payroll office.
NOTE: Please complete attachment for Student or Teacher/Researcher. Attachments are
listed by country of residence.
转自
http://www.finance.umich.edu/system/files/finops/Instructions_for_Completing_Form_8233_for_Students_or_TeacherResearchers.pdf
或者从我的资源中下载
1024 请看
http://blog.renren.com/share/100208640/11214610719
单元1 2 关于申报身份 (Filing Status) 选哪个结果都一样，如实填好了。
单元 3 所有W2表中 单元1项标示的收入之和。
单元 4 州税与地方税的退税总和，看1099-G，没有这个表，此项跳过
单元 5: 所有1042-S 表中Line 2项标示的收入之和。
单元 6：填5000，后面别忘写treaty C
单元 7: 单元3-5的总和
单元 8: 0
单元 9: 0
单元 11: W-2上单元17与19数字之和
单元 13: 2010与2009年都是 $3650 .
单元10 与 12，14：做减法
单元15: 美国采用渐进税制，跟留学生关系较大的是前两级，第一级10%税率为$8375，第二级为$34000
举例：redapple 2010年的征税收入为$17500，则应缴税款为：
8375*10%+（17500-8375）*15%=2206.25
其他的税率有兴趣自己查。
单元16: 0
单元17：一样。
单元18 a ：W-2表中单元2中数字之和
b：1042-S表中单元3中数字之和
单元19：2009年没退税的赶紧算一下，填在这里
单元20:0，除非收到1040-C
单元21：做加法，这一项一般比单元17多，其差额就是退税金额，然后填写银行信息以及下一页的个人信息，粘贴W-2与1042-S，完成8843表格。打包寄出，即大功告成。
如果发现信息填写有错：用1040-X 表格修改。
4 名词解释
非居民外国人税收减免 (Form 823
form 8843
另外一个重要的表格，不管你需不需要报税，按照美国的法律，这个表格都需要填，然后寄给IDS