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If you are a United States citizen with a tax home in a foreign country and you meet the bona fide residence test or physical presence test, you may exclude up to $80,000 in the year 2003 and thereafter.

本文发表在 rolia.net 枫下论坛Topic 853 - Foreign Earned Income Exclusion — General

If you are a United States citizen or a resident alien of the United States who lives and works abroad, you may qualify to exclude all or part of your foreign salary or wages, or amounts received as compensation for personal services rendered from your income. If you are a United States citizen with a tax home in a foreign country and you meet the bona fide residence test or physical presence test, you may exclude up to $80,000 in the year 2003 and thereafter. Resident aliens of the United States with a tax home in a foreign country may be eligible for the exclusion if they meet the physical presence test, or if they are citizens or nationals of a country with which the United States has an income tax treaty with an applicable nondiscrimination clause, and they meet the bona fide residence test. Specific guidelines for these two tests are covered in Topic 854. The maximum annual exclusion is prorated on a daily basis if there is any part of the year that you do not qualify under either test.

If you qualify under either test, you may also claim an additional exclusion based upon what you spend for foreign housing. The foreign earned income exclusion and the foreign housing cost amount exclusion are figured on Form 2555 (PDF), which must be attached to Form 1040 (PDF). However, if you claim only the foreign earned income exclusion, you may be able to use Form 2555-EZ (PDF) instead.

If you would like more information on who qualifies for the exclusion, refer to Topic 854. For more information on what type of income qualifies for the exclusion, refer to Topic 855.

You may also refer to Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.

If the information you need relating to this topic is not addressed in Publication 54, you may call the IRS International Tax Law hotline. The number is area code (215) 516–2000. This is not a toll–free number.更多精彩文章及讨论,请光临枫下论坛 rolia.net
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Replies, comments and Discussions:

  • 枫下茶话 / 美国话题 / 以前听说先有加籍,再有美籍,可拥有两国国籍,是不是向两边都得交税呢?有实际意义吗?
    • 美,加都承认双重国籍。你先拿哪一个,后拿哪一个都行。你常年住在哪里,就向哪里交税。不用两边都交。
      • 先拿美籍,后拿加籍,有可能会丧失美籍。先拿加籍,后拿美籍就没有问题。
    • 美国不承认双重国籍。
      • 所以后拿美籍就没有问题。
        • 红山,你在哪?对美国的事好像挺清楚啊。
      • 好像美国是承认美加双重国籍的,我认识一个美国人就入了加籍,我听他说的。
      • 美國政府目前的政策是,默許雙重國籍情形的存在。美國法律沒有涉及雙重國籍、或要求一個人選擇一個或另一個國籍。同樣,一個人自然獲取另一個國籍,他沒有失去美國國籍的風險。
        • 加拿大承认双重国籍, 美国不承认,但是不承认你的外国国籍,承认你的美国国籍, 除非你宣誓放弃美国国籍。不像中国,一旦你加入外国国籍, 立马不承认你是中国人了,太伤人心了
          • 中国政府有自己的苦衷。同情中国政府。
    • 我得到的信息与REDHILL一样,有没人想过保留双重国籍,年轻时去美国挣钱,老了回加拿大养老,行得通吗?我们来讨论一下吧!!
      • 不管是美国移民还是公民,不管你住在那儿,你的全球收入都要交美国税。如果是移民的话,可以放弃身份以免交税。公民也可放弃美国籍,但如被怀疑这样作是为避税,在未来十年内仍要交税。
        • If you are a United States citizen with a tax home in a foreign country and you meet the bona fide residence test or physical presence test, you may exclude up to $80,000 in the year 2003 and thereafter.
          本文发表在 rolia.net 枫下论坛Topic 853 - Foreign Earned Income Exclusion — General

          If you are a United States citizen or a resident alien of the United States who lives and works abroad, you may qualify to exclude all or part of your foreign salary or wages, or amounts received as compensation for personal services rendered from your income. If you are a United States citizen with a tax home in a foreign country and you meet the bona fide residence test or physical presence test, you may exclude up to $80,000 in the year 2003 and thereafter. Resident aliens of the United States with a tax home in a foreign country may be eligible for the exclusion if they meet the physical presence test, or if they are citizens or nationals of a country with which the United States has an income tax treaty with an applicable nondiscrimination clause, and they meet the bona fide residence test. Specific guidelines for these two tests are covered in Topic 854. The maximum annual exclusion is prorated on a daily basis if there is any part of the year that you do not qualify under either test.

          If you qualify under either test, you may also claim an additional exclusion based upon what you spend for foreign housing. The foreign earned income exclusion and the foreign housing cost amount exclusion are figured on Form 2555 (PDF), which must be attached to Form 1040 (PDF). However, if you claim only the foreign earned income exclusion, you may be able to use Form 2555-EZ (PDF) instead.

          If you would like more information on who qualifies for the exclusion, refer to Topic 854. For more information on what type of income qualifies for the exclusion, refer to Topic 855.

          You may also refer to Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.

          If the information you need relating to this topic is not addressed in Publication 54, you may call the IRS International Tax Law hotline. The number is area code (215) 516–2000. This is not a toll–free number.更多精彩文章及讨论,请光临枫下论坛 rolia.net
        • 美国的税率在发达国家中算是比较低的。
          • 如何在美国工作拿身份,不交加拿大税
            • 能否分成三个问题? 1. 如何在美国找工作? 2. 如何在美国获得永久居民身份? 3. 如何在美国居住而不必交加拿大税?
              • 1.写份好的简历,发简历,碰运气,碰上了就是你的:D. 2.只要公司支持,按部就班的申请,这没什么难的,一个关键全看公司.
                3.全家都搬到美国了,你的主要收入也是来自美国,你就只需交美国这边的税了,只除了第一年可能复杂一点,加拿大不会无理收税的,不要把加拿大看的这么不合里嘛!:)

                认识一个朋友,加拿大公司派驻中国,儿子在UT读书,信用卡,银行帐号,驾照,一样没取消,他的薪水由中国分公司每月支付到他的香港帐户里,当时我们朋友几个都说他想不交加拿大税,肯定没戏,结果他申请非居民还成了

                我们自己搬到美国之后,研究交税的问题,其实并不像大家想的那么复杂,而且,我们始终不觉得加拿大的税像很多人形容的那么重
                • 3. 向加拿大税务局申请非税务居民身份。
                  • 其实,无所谓申请,如果你自己无法决定你自己属不属于税务居民,可以请税务单位帮你决定而已,大部份到美国工作的人,
                    如果是全家都搬到美国的话,基本上应该都没有这方面的问题,应该都属于非税务居民,只有第一年到美国的时候,可能比较麻烦一点,两边都要报税,但实际上只交一份税,只要你向美国方面或是加拿大方面任何一方交了你该交的税,都不会有很大的问题,因为这两国有税务协议的,不会重复征税

                    至于,有的人觉得加拿大的税比美国高,因为这个原因而很在意如何才能成为非税务居民,大可不必,说真的,对于拿薪水的人来说,实在差别不大,而且,美国的401K免税额方面比加拿大的RRSP少多了

                    红山,我的回答不是针对你,只是接着你下面容易:)
                    • Thank you very much for your help.
                    • 有一点不敢苟同: 单一高收入的家庭在美国可以比加拿大少纳很多税,因为很多州可以按家庭报税,自动income split. 在加拿大,一个挣10万和两个挣5万可以又很大的区别,在美国就可以一样。
                      • 所以还是作为加拿大非税务居民比较好。
                      • 嘿嘿!我只说自己的经验和感觉,我想也许我们对于"差距"的定义不同,所以,我觉得差的不多
                    • 美国各州的房屋贷款利息都可以抵税么? 但是买了房之后的capital gain 要上税? 加拿大RRSP是多啊, 可赚的钱交了税之后, 也买不起全额的RRSP.今年ON又要多征医疗税, 官逼民啊,咱反不了可以走啊...
                  • 华人移民如何成为加拿大非税务居民?(ZT)
      • 强烈建议想去美国发展的同胞们详细讨论一下税务安排。必要时可以合钱请一个税务专家咨询一下。
        • 还是自己到美国税务局的网站上看一下吧!美国税务比加拿大简单多了。