Re: 在美國做博後拿獎學金的扣稅

看板AfterPhD (博士後)作者biolenz (lenz)時間8年前 (2017/09/24 03:27)推噓5(5推 0噓 32→)

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感謝大家的分享，但是好像沒有看到拿 J-1 非美國來源獎學金的分享 (比如說千里馬)？大家好像在講 J-1 拿美國來源獎學金的樣子。目前還在跟學校討論中，但是據研究 IRS 的文件，有以下資訊。結論是應該是要免稅，想要詳細資訊請繼續看下去。 1. Withholding of Tax on Nonresident Aliens and Foreign Entities (Publication 515 Cat. No. 15019L) https://www.irs.gov/pub/irs-pdf/p515.pdf Withholding of Tax "In most cases, a foreign person is subject to U.S. tax on its U.S. source income. Most types of U.S. source income received by a foreign person are subject to U.S. tax of 30%." (Page 2) The 14% withholding rate is applied for "taxable part of U.S. scholarship or fellowship grant paid to holder of “F,” “J,” “M,” or “Q” visa". (Page 27) Scholarships, fellowships, and grants. "Scholarships, fellowships, and grants are sourced according to the residence of the payer. Those made by entities created or domiciled in the United States are generally treated as income from sources within the United States. However, see Activities outside the United States, next. Those made by entities created or domiciled in a foreign country are treated as income from foreign sources." (Page 24) 這部分是關於預扣稅款的說明。一般來說，外國人 (非居民外國人) 收入來自美國來源需要被預扣到 30% 的稅款。外國人若持有 F/J/M/Q 簽證，並領取來自美國的獎學金，則需預扣 14% 稅款。設立在美國之外的機構所提供的助學金、獎學金、計畫經費都屬於「外國來源」。 2. U.S. Tax Guide for Aliens (Publication 519 Cat. No. 15023T) https://www.irs.gov/pub/irs-pdf/p519.pdf Chapter 2 Source of Income Nonresident Aliens "A nonresident alien usually is subject to U.S. income tax only on U.S. source income. Under limited circumstances, certain foreign source income is subject to U.S. tax." (Page 10) Scholarships, Grants, Prizes, and Awards "Generally, the source of scholarships, fellowship grants, grants, prizes, and awards is the residence of the payer regardless of who actually disburses the funds. However, see Activities to be performed outside the United States, later. For example, payments for research or study in the United States made by the United States, a noncorporate U.S. resident, or a domestic corporation, are from U.S. sources. Similar payments from a foreign government or foreign corporation are foreign source payments even though the funds may be disbursed through a U.S. agent. Payments made by an entity designated as a public international organization under the International Organizations Immunities Act are from foreign sources." (Page 12) Chapter 3 Exclusions From Gross Income Scholarships and Fellowship Grants "If a nonresident alien receives a grant that is not from U.S. sources, it is not subject to U.S. tax." (Page 16) 這部分是解釋外國人的報稅義務。非居民外國人只需要申報美國來源的收入。外國來源的獎學金就算是先匯到美國的行政機構再由該機構發放，還是屬於外國來源。如果非居民國人拿到的獎學金不是屬於美國來源，則不必在美國申報稅款。這是我看這兩份文件的理解，這樣的話像是千里馬 (台灣來源)、人類前沿（國際來源，總部位於法國）都應該屬於免稅範圍的獎學金。如果我理解錯誤還請指正。以下是看到有中文的說明也是有相關的敘述。「非居民得自美國以外地區或國家的獎學金及收入都不必申報，但是如果由學校提供的獎學金 (非學費減免的部份) 則一般要繳百分之十四的稅，校方通常會先行扣繳。經過申請退稅後，合於退稅標準的部份，則可領回。」留學生報稅規定簡介 http://www.tw.org/newsletter/taxlaw.html 國稅局對居民所作的定義一般是: - 凡是持有 F、J、M 簽證的留學生來美時間超過五年者。 - 持 J 及 Q 簽證的訪問或交換學者來美時間超過二年者。 (其中 Q 簽證持有人可將其曾持有過 F、J 或 M 簽證的時間併入計算) 另外根據 IRS 對於 Social Security/Medicare and Self-Employment Tax Liability of Foreign Students, Scholars, Teachers, Researchers, and Trainees 的說明。(http://goo.gl/E7yoCK) F-visas, J-visas, M-visas, Q-visas. Nonresident Alien students, scholars, professors, teachers, trainees, researchers, physicians, au pairs, summer camp workers, and other aliens temporarily present in the United States in F-1,J-1,M-1, or Q-1/Q-2 nonimmigrant status are exempt on wages paid to them for services performed within the United States as long as such services are allowed by USCIS for these nonimmigrant statuses, and such services are performed to carry out the purposes for which such visas were issued to them. Exempt Employment includes: - On-campus student employment up to 20 hours a week (40 hrs during summer vacations). - Off-campus student employment allowed by USCIS. - Practical Training student employment on or off campus. - Employment as professor, teacher or researcher. - Employment as a physician, au pair, or summer camp worker. 簡單來說，拿 J-1 前兩年不用繳 FICA 稅。以上資訊希望對大家有幫助。如果被學校亂扣，要想辦法跟學校溝通一下，每月預扣一千不是筆小錢啊。 ※ 引述《biolenz (lenz)》之銘言： : 請教板友，在美國以非移民身分（J-1）拿國際獎學金（非美國來源）做博士後，有需要 : 繳稅嗎？ : 今天拿到薪資單，上面被學校扣快一千塊，有點嚇到。寫信問系上，系上說問學校財務管 : 理系統那邊，寫去那邊，又說要問系上（超級常發生這種事，踢來踢去不處理）。剛看了 : 好多 IRS 的文件，想說收集多一些資訊直接去找人可能比較快。 : 我知道關於博後的分類，以經費來源，有分 employee postdocs 跟 stipendee postdocs : 。不管是拿那一個，我看外國人持 H1B 拿美國經費預扣稅款可以高達 30%。而拿 J 等則 : 是 14%。我被扣的是 25% 左右，不知道怎麼算出來的？ : 我看 IRS 的文件上面寫 nonresident aliens 拿 foreign source fellowship 應該是不 : 用繳稅。有沒有類似情況的板友可以分享一下經驗？ : 有沒有一開始被學校亂扣，但是後來處理好變成免稅的例子？ -- ※ 發信站: 批踢踢實業坊(ptt.cc), 來自: 76.119.182.42 ※ 文章網址: https://www.ptt.cc/bbs/AfterPhD/M.1506194873.A.C23.html

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