안녕하세요. 블로글 보면서 텍스리턴에 도움이 많이됐습니다.
한가지 여쭤볼게 있는데 논레지던트의 경우 2000불 텍스트리티 조항이있다고하는데
그걸 어디서 찾아볼수있는지요. IRS에서 검색해 봐도 잘안나오더라요.
그리고 블로그 글에는 1042S 가 조세협정을 프루브하는 서류라고했는데 학교등에서 일하지않고 회사에서 일한경우에는 어떤서류를 내면서 2000불을 1040NR EZ에다가 쓸수있는지요. 따로 프루브할게 없으면 그냥 항목에 2000 만 써도되는지 궁금합니다.
또한 FICA텍스는 저는 5년이하 거주자고 OPT중이라 안내고있는데 이때 내야하는 폼이있나요?
감사합니다.
이벤트신청
제가 포스팅에서 언급한 $2000 Tax treaty는 https://www.irs.gov/pub/irs-trty/korea.pdf 여기 Article 21번에 해당됩니다. 언뜻 보기에는 학생에게 적용 되는 article로써, 회사에 다니시면 못받는다고 생각하셔야할것 같습니다. 학교에서 해당 혜택을 받기위해 매년 초에 서류를 작성합니다.
(a) An individual who is a resident of one of the Contracting States at the time he
becomes temporarily present in the other Contracting State and who is temporarily present in
that other Contracting State for the primary purpose of --
(i) Studying at a university or other recognized educational institution in that
other Contracting State, or
(ii) Securing training required to qualify him to practice a profession or
professional specialty, or
(iii) Studying or doing research as a recipient of a grant, allowance, or award
from a governmental, religious, charitable, scientific, literary, or educational organization,
shall be exempt from tax by that other Contracting State with respect to amounts described in
subparagraph (b) for a period not exceeding 5 taxable years from the date of his arrival in that other
Contracting State.
(b) The amounts referred to in subparagraph (a) are- -
(i) Remittances from abroad for the purpose of his maintenance, education,
study research, or training;
(ii) The grant, allowance, or award; and
(iii) Income from personal services performed in that other Contracting State in
an amount not in excess of 2,000 United States dollars or its equivalent in Korean won
for any taxable year.