안녕하세요 아래 글을 남긴 대학원생입니다.
이번엔 income tax treaty와 관련해 조언을 좀 구하고자 하는데요...
Glacier 통해서 tax return을 신청했는데 tax treaty exemption 대상이 아니라는 답변과 함께 아래와 같은 안내를 받았습니다. 요는 residency reestablish 를 해야 benefit을 받을 수 있다는 것 같은데요...
저의 경우 residency reestablish를 어디서 어떻게 해야하며, 만약 2019년에 해당하는 treaty benefit을 받지 못해 세금을 토해내야 하는 경우라면 내년 신청시에 다시 돌려받을 수 있는 건가요?
제가 2019년 초까지 G4(국제기구) 비자로 미국 DC에 잠깐 있었는데 그 때는 한국에서 급여를 받았거든요. 그래서 당시에는 tax와 관련된 어떠한 보고도 하지 않았고(할 필요가 없었기 때문에) 2019년 Fall에 일리노이로 옮겨와 학위를 하면서 TA로 인한 income 이 생겨 tax return을 신청하는 상황입니다.
안내문 전문:
For purposes of tax treaty benefits, a nonresident alien is required to re-establish residency in their home country when immigration status is changed within a 365 day (1 year period). You were in the U.S. first on an G-1/G-4 International Organization Employee Visa, then in the U.S. on an F-1 Student Visa. You need to reestablish residency, regardless if you earned income or not in your previous visit.
Establishing residency status for tax purposes is governed by the tax laws of each country. Without knowing the tax laws of each country, it is difficult to determine what time period will or will not establish tax residency in those countries; however, most countries follow the substantial presence test model that we also use in the U.S. The Treasury Department generally holds that an individual must be back in the tax country for at least twelve months in order to establish residency for tax purposes; however, the issue is whether that is twelve consecutive months or a twelve-month calendar year period. From a conservative standpoint, an individual will meet the tax residency in most countries if a calendar year period is used; from a more aggressive standpoint, it is the consecutive time period.
Establishing residency status for tax purposes is governed by the tax laws of each country. Without knowing the tax laws of each country, it is difficult to determine what time period will or will not establish tax residency in those countries; however, most countries follow the substantial presence test model that we also use in the U.S. The Treasury Department generally holds that an individual must be back in the tax country for at least twelve months in order to establish residency for tax purposes; however, the issue is whether that is twelve consecutive months or a twelve-month calendar year period. From a conservative standpoint, an individual will meet the tax residency in most countries if a calendar year period is used; from a more aggressive standpoint, it is the consecutive time period.