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머니/재테크 세금/세무

Q. OPt to H1b 세금보고

지역Texas 아이디n**ream**** 공감0
조회4,578 작성일12/30/2010 11:36:48 AM
OPT중에 올 10월 부터 H1b로 일하고 있습니다.
2010년 한해동안 opt/cpt로 9개월 h1b로 3개월일했습니다. h1b는 183일이 안되어서 nonresident로 하는걸로 알고있습니다.

많은 글을 읽어보면 1040NR 로 세금 보고를 하면 된다고 나와있습니다만,
OPT 와 h1b는 세금 항목 (FICA 등 추가) 이 다른데 단순이 하나의 1040NR 파일링 한다는게 이혜가 잘 안됩니다.

세금 보고 시에 OPT/CPT기간 9개월 동안의 세금과 H1b 3개월 동안의 세금을 어떻게 구분할 수 있나요?

이런 특수한 경우에 다른 특정 폼이 필요한가요?
답변 주시면 큰 도움이 되것 같습니다.


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에드워드 김 님 답변 답변일 12/30/2010 3:02:15 PM
만일 dual-status alien으로 세금보고 한다면 first year choice를 해서 Resident Alien at End of Year이 된다고 하면

Form 1040, U.S. Individual Income Tax Return을 할 수 있습니다.
세금보고서류 위에 "Dual-Status Return"라고 쓰시고
nonresident로서 벌어들인 소득에 대하여 별도의 서류를 작성하여 첨부하세요. 편의를 위하여 Form 1040NR이나 1040NR-EZ를 사용하여 첨부할 수도 있습니다. "Dual-Status Return"라고 쓰는 것 잊지 마세요

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답변일 12/30/2010 9:31:25 PM
Seung, It basically depends on uyor specific personal taxation or visa or marital status(I guess) situation. Suppose you are single and you did not complete SPT during H1-B period, in 2010 ,so you can only file non-resident tax return. You will also file Form 8843 for your OPT period. On your OPT income you will get deduction based on tax treaty between the U.S. and S.Korea. You do not differentiate between OPT income and H1-B; you will add the incomes. So, as single, you should file as a non-resident alien, filing Form 1040NR or 1040NR-EZ.Filing dual-status IS an option, but it requires you wait until June 2011to file as you meet the SPT then.
Please, read: Your U.S. Tax Return: U.S. Tax Filing Requirements for Non-Residents (http://taxipay.blogspot.com/2008/03/us-tax-filing-requirements-for-non.html)
However, if you are married, you can file jointly with your spouse and you both CHOSE to be treated as resident aliens. This will allow you to claim the $11,400 joint standard deduction plus two $3,650personal exemption (for yourself and your wife).
The downside is that: you must WAIT to meet the Substantial Test before you can file, which means you must wait until 1 June 2011. you must declare ALL 2010world-wide income( if you have), but you can at least partially offset any double taxation by claiming a Foreign Tax Credit (Form 1116). This MAY be an issue for your spouse's income.You will need to submit Form W-7 with your return to get an ITIN for your spouse.
Even with the downside, this is probably the best way for you to file.
답변일 12/30/2010 10:24:06 PM
QUOTE," 세금 보고 시에 OPT/CPT기간 9개월 동안의 세금과 H1b 3개월 동안의 세금을 어떻게 구분할 수 있나요?"----> As you can see, this is a dual status alien taxpayer's taxation situation. This dual status filing consists of a Form 1040 NRwith a Form 1040 as an attachment. In most cases,. You file 1040 nr/nr-ez for the first 9 months in which you are not subject to your FICA Taxes and you r subject to only your US source income( t=you are not subject to your world wide income). You need to file 1040/ 1040a or ez( if u do not claim ur itemized deductions) fo rthe next three months. As a resident alien , you r subject to FICA taxes and are also liable for taxes on not only your US source or world wide income. So to speak, you file your return JUST like a regualr US citizen.
The taxpayer, as a dual status filer, cannot claim the Standard Deduction, cannot file jointly with her/her spouse (though he can claim his spouse and children as dependents), cannot claim the Head of Household filing status, and cannot claim either the Earned Income Credit, the education credits or the credit for the elderly or disabled. As you may have guessed, the dual-status return is somewhat complicated and probably should NOT be filed without professional help.

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