美国报税联邦税 2016.pptx

Internal Revenue ServiceWage and Investment Stakeholder Partnerships, Education and CommunicationWinter/Spring 2016;Income Tax Workshop for “Nonresident Aliens”;Please NoteThis workshop is for students onF-1 or J-1 visas who have been inthe U.S. for 5 years or less.It is also for scholars on J-1 visas who have been in the U.S.for 2 years or less;Please Note;Internal Revenue Service;State Tax Departments;Basic Tax Vocabulary;Basic Tax Vocabulary (cont.);Who Must File (a) 2015 Form(s) with the Internal Revenue Service?;All individuals temporarily in the U.S. on a(n) F-1 or J-1 visa must file (a) form(s) with the Internal Revenue Service.;Which form(s) must they file?;All individuals in the U.S. onF-1 or J-1 Student visas for 5 years or less orJ-1 Scholar visas for 2 years or less MUST file  Form 8843”Statement for Exempt Individuals and Individuals with a Medical Condition”;Form 8843;Form 8843 (cont.);Form 8843 (cont.);Form 8843 (cont.);What about F-1/J-1 students J-1 scholars who did not earn any U.S. income in 2015?;F-1/J-1 Students J-1 Scholars: No U.S. Income;What about F-1/J-1 students who received only a scholarship or fellowshipgrant in 2015?;F-1/J-1 Students: Scholarship or Fellowship Grant Only;What is a Scholarship or Fellowship? ;What is a Scholarship or Fellowship?;What is a Scholarship or Fellowship?;What do I file if I have a scholarship, but I don’t have to pay taxes on it?;What do I file if I have a scholarship I must pay tax on?;What do I file if I have a scholarship I must pay tax on and can also claim a tax treaty benefit on that scholarship?;What do I file if I have an assistantship stipend?;What about F-1/J-1 students and J-1 scholars who earned income in 2015?;More Tax Forms; More Tax Vocabulary;Forms W-2 1042-S;SAMPLE W-2 FORM;Form 1042-S: Compensation Used for 1040NR-EZ Example;Filing Requirement;How do I file a non-resident income tax return (Form 1040NR or 1040NR-EZ)?;More Tax Vocabulary;PLEASE NOTE;More