2016年度学生报税指南

发表于 2017-03-07 更新于 2022-02-16 分类于日常

又到了一年一度报税的时候了，记录下报税过程中的关键表格。

免责声明

本博客仅供参考，不承担任何责任。

截止日期

今年是2017，报税的截止日期是2017年4月15日。

报税身份

在美国居留时间没有超过5年的F/J签证国际学生以及没有在美国居留时间超过2年的学者作为非居民纳税人需要选择特定的纳税表格。一般联邦税针对非居民纳税人有两种主表：1040NR和1040NR-EZ。这两个表格均针对非居民纳税人，如果错误选择针对居民纳税人的1040表格进行申报有可能会因为少缴税而收到税务局来信。

联邦税

注意如果你去年有工作，有HSA账户而且有收到1099-SA，那么请交表格8889，
而且这种情况请不要交1040NR-EZ，要交1040NR或者1040。

表格8843

用这张表申报自己属于F1 OPT身份。如果这张表和1040一起提交，不用填居住地，也不要签名。

表格8833

用这张表说明自己属于F1 OPT身份的5000免税额。

Name. 名字

US taxpayer identifying number. 有SSN就填SSN

U.S. Taxpayer Identifying Number
The identifying number of an individual is his or her social security number or individual taxpayer identification number. The identifying number of all others is their employer identification number.

Check one or both of the following boxes as applicable:
选 The taxpayer is disclosing a treaty-based return position as required by section 6114

1a. Treaty country: People’s Republic of China
1b. Article(s): 20(c)

line2. IRC61; 871(b)

line3. 不填？

line4. List the provision(s) of the limitation on benefits article (if any) in the treaty that the taxpayer relies on to prevent application of that article 不填

line5. No

line6. 网上有很多范本，记得根据自己的性别和visa状态改就好了。

表格1040NR—EZ

有HSA账户而且收到了HSA账户给你的5498-SA的同学，请不要交1040NR—EZ。

这张表是给无亲属非居民纳税人报税用的。如果你有股票收入，或者曾经捐钱给某些组织（捐献数额可以算入减税额），请使用1040NR， 1040NR-EZ表过于简单，没有这些项目。

主表

Your first name and initial: 写你的名字，以及姓名的首字母缩写，例如 Shr-Wei, SC (C为Last Name的第一个字母)
Last name: 写你的姓，例如 Chen
Identifying number: Social Security Number (SSN) 或Individual Taxpayer Identification Number (ITIN)。如果你是学生没有收入，自然也没有SSN好填，空着。
Present home address: 居住地址
City, town or post office, state, and ZIP code: 城市，州，邮政编码
Foreign country name: 你本来所在国家的名字，参考这里
Foreign province/state/country: 你本来所在国家的省份名字
Foreign postal code: 你本来所在国家住的地方的邮编

结婚了就选右边的Married nonresident alien，没结婚选左边的。

注意四舍五入，小于0.5的舍去，0.5或者以上的进位。如果某一行是由好几个数字相加得到，加之前不要舍入，相加之后的总数进行四舍五入。

line3. Wages, salaries, tips, etc: 填入你W-2表的Box 1中的数值，如果你有 1042-S，也是工资收入（拿了钱要干活的，比如 TA 和 RA），也要加进来。还有 1099-B（短期股票收益）、1099-MISC（杂项收入）和 1099-R（养老金提款）里的收入金额。网上都说直接把f1 opt的5000免税额减在这里，irs官网的原话是：

Do not include on line 3 amounts exempted under a tax treaty. Instead, include these amounts on line 6 and complete item J of Schedule OI on page 2 of Form 1040NR-EZ.

line4. Taxable refunds, credits, or offsets of state and local income taxes: 如果你去年拿到了州税退税，并且 Itemize Deduction 了州税的话（如果去年也是正确地填了这张表格的话，是），你很可能收到了 1099-G, 将 1099-G 中的第 1 行和第 2 行加起来，填在这里。

line5. Scholarship and fellowship grants: 如果你收到了奖学金或者 Fellowship（不包括中国政府给的）, 那就需要把金额填在这里。如果这笔收入学校没有给 1042-S 的话，还需要附带一份 Non-Service Scholarship/Fellowship Grant Statement。

line6. Total income exempt by a treaty from page 2, Item J(1)(e): F1签证的中国学生填5000（如果你有收入的话）

line7. Add lines 3, 4, and 5

line8. Scholarship and fellowship grants excluded，奖学金和 Fellowship 的免税部分

只要填非服务性奖学金（不包括 TA 和 RA, 因为这些都是服务性的）的金额，因为 Fellowship 已经在第 6 行中被扣除了，所以无须在这里写。
注意：这里扣除的数额不能大于学费和学习开支（买书、文具等的钱），一般而言，奖学金很难超过这个数，所以只要照奖学金金额填就行。但如果真的超过的话，可以把超过的部分加入第 6 行中，因为非服务性奖学金根据条约 20(b) 免税。

line9. Student loan interest deduction: 教育贷款利息减免

line10. Subtract the sum of line 8 and line 9 from line 7. This is your adjusted gross income

line11. Itemized deductions (see instructions): 只要你的收入不是高的夸张，1099，W-2 和 1042-S 拿出来，将每张表里面的 State Income Tax (Withheld) 和 Local Income Tax (Withheld) 里面的金额加起来。 W-2表是第 17 和 19 行加起来。注意税改之后这个deduction有上限。

Enter the total state and local income taxes you paid or that were withheld from your salary in 2019, but do not enter more than $10,000 if you checked filing status box 1, or more than $5,000 if you checked filing status box 2. If, during 2019, you received any refunds of, or credits for, income tax paid in earlier years, do not subtract them from the amount you deduct here. Instead, see the instructions for line 4, earlier.

line12. Subtract line 11 from line 10

line13. Exemption (see instructions): 免税额，你在line 10的数值是否大于：单身$259,400 ；已婚$155,650 ? 不大于的话，填$4050；大于的话，自己看IRS官网的文档：

line14. Taxable income. Subtract line 13 from line 12. If line 13 is more than line 12, enter -0-

line15. Tax. Find your tax in the tax table in the instructions, 查IRS官网上1040NR-EZ说明最后的税表，超简单的。

line16. Unreported social security and Medicare tax from Form: 守法公民按理说不会有未报告的税啊

line17. Add lines 15 and 16. This is your total tax

line18a. Federal income tax withheld from Form(s) W-2 and 1099-R

line18b. Federal income tax withheld from Form(s) 1042-S

line19. 2016 estimated tax payments and amount applied from 2015 return

line20. Credit for amount paid with Form 1040-C: 如果你在 2016 年提交过 1040-C, 则将在那时交的联邦税填在这里。

line21. Add lines 18a through 20. These are your total payments

line22-24 太简单了我就不写了，主要是写银行账号让IRS给你打钱

附表 Schedule OI—Other Information

A. Of what country or countries were you a citizen or national during the tax year? China
B. In what country did you claim residence for tax purposes during the tax year? China
C. Have you ever applied to be a green card holder (lawful permanent resident) of the United States? No

D. Were you ever:

A U.S. citizen? No
A green card holder (lawful permanent resident) of the United States? No

E. If you had a visa on the last day of the tax year, enter your visa type. If you did not have a visa, enter status on the last day of the tax year. F1

F. Have you ever changed your visa type (nonimmigrant status) or U.S. immigration status? No

G. List all dates you entered and left the United States during 2016 (see instructions). 注意如果从1月1日就在美国，就写01／01/2016在最前面

H. Give number of days (including vacation, non-workdays, and partial days) you were present in the United States during:

I. Did you file a U.S. income tax return for any prior year?

J. Income Exempt from Tax—If you are claiming exemption from income tax under a U.S. income tax treaty with a foreign country, complete (1) through (3) below. See Pub. 901 for more information on tax treaties.

(a) Country	(b) Tax treaty article	(c) Number of months claimed in prior tax years	(d) Amount of exempt income in current tax year
China, People’s Republic of	Article 20(c)	12	5000

如果你使用了 $5,000 条约免税额，就填写 “China, People’s Republic of”，条款是 “Article 20(c)”，月份数就是 F1 来美国的时间，金额就是实际使用的额度（当然，不能大于 $5,000）。

如果你在第 6 行里加入了 Fellowship 收入或非服务性奖学金，需要另加一条国家为 “China, People’s Republic of”，条款是 “Article 20(b)”，月份数就是收了 Fellowship 的月数，金额就是 Fellowship 的金额。

州税

这里我只说明宾州州税

在线申报

在线申报需要你有SSN，驾照（或者宾州身份证）
在线申报超方便。。