Re: [問題] 關於報州稅的問題

看板LA (大洛杉磯區)作者Elliot32 (good luck)時間16年前 (2010/03/22 14:59)推噓2(2推 0噓 2→)

留言4則, 3人參與討論串3/6 (看更多)

看完後有點疑問想請問一下，我2009年七月底才到美國，也是要填540嗎，因為看到學校有關報稅的網頁有這段話， OIS has been informed by the State of California FTB that non-residents are able to E-file. Please note that those on non-immigrant visa status are considered non-residents for tax purposes no matter how long they reside in CA and should file form 540NR. ※ 引述《mk2 (帥氣美國會計師)》之銘言： : 我知道留學生報稅是從不注意detail的. : 不過for your own sake,留學生將來有打算要用opt工作的,或是要辦H-1 : 的,在加州要file 540 不是540NR.因為加州有居住九個月test的規定 : 540NR有兩個要件: : 1.每年停留加州在九個月以下. : 2.一畢業就離開加州 : 假設你都達不到.你不能使用540NR : Presumption of residence : Anyone who spends more than nine months of the tax year in California is : presumed to be a resident. The nine-month presumption may be overcome by : satisfactory evidence that presence in the state is for a temporary or : transitory purpose. ( Sec. 17016, Rev. & Tax. Code ) A taxpayer who spent : more than nine months in California during the tax year, but lived in a hotel : on a weekly basis and maintained a permanent home outside the state, overcame : the presumption of residency, the SBE ruled. However, a taxpayer failed to : overcome the presumption when he purchased a home in California and learned : that the foreign employment he desired was no longer available. ( Woolley, : SBE, 51-SBE-005, July 19, 1951, ¶200-134) : CCH Practice Tip : Overcoming presumption of residency.—If an individual is presumed to be a : resident for any tax year, or if any question as to the individual's status : exists, the individual should file a return to avoid the possibility of : penalties, even though the individual believes that he or she was a : nonresident and even if the individual has received no income from : California. The return should be accompanied by a signed statement setting : forth why the individual believes he or she was a nonresident and any other : supporting evidence such as certificates and affidavits. If the Franchise Tax : Board is not satisfied with the evidence and statement, the individual may : submit additional evidence either in writing or at a hearing before the : Franchise Tax Board. Generally, affidavits or testimony of friends, : employers, or business associates that the taxpayer was in California to take : a vacation, complete a particular transaction, or work for a limited time : will overcome a presumption of residency. Affidavits stating that the : individual votes in or files income tax returns as a resident of some other : state or country, although relevant in determining domicile, are otherwise of : little value in determining residency. ( Reg. 17014(d), 18 CCR ) : 因為這種小東西小規定被盯上.不值得. : ※ 引述《MarianLiu (＊Ｍａｒｉａｎ＊)》之銘言： : : 2008年剛到美國沒有收入所以填了8843寄去IRS就結束報稅 : : 2009年擔任TA RA 在學校打工剛剛花了一天時間弄好聯邦稅的申報 : : 但是州稅把我考倒了... : : 爬文+google了一下州稅好像沒有免費軟體可以申報使用 : : 所以想請教有經驗的版友 nonresident應該填寫哪個(或哪些)申報單? : : 我的540NR(long form)填到一半 : : 雖然跟著instruction填還是開始頭暈腦漲 : : 而且有些資料要從540NR CA schedule找 : : 這表示這些表格都要填寫嗎? : : 還是根本不用管這些只要填寫540NR(short form)即可? -- ※ 發信站: 批踢踢實業坊(ptt.cc) ◆ From: 98.148.178.91