لطفا جهت کسب اطلاعات صحیح کل مطلب و نظرات را مطالعه نمایید.
سلام،
سلام،
این مطلب بیشتر برای اونایی نوشته شده که الان با ویزا F1 توی آمریکا هستن و باید فرم های Tax Refund را پر کنند.
معمولاً توی آمریکا اداره مالیات بر اساس یه سری پیش بینیهایی مالیات مشخصی را از شما میگیره، بعد آخر سال بر اساس درآمدها وشرایط شما در ساله گذشته دقیقا مالیات شما را حساب میکنه و اگه ازتون زیادتر گرفته باشه اون مقدار را بهتون برمیگردونه که به این پول برگشتی و این روند Tax Refund میگن.
بر اساس گزارش اداره مالیات آمریکا در سال 2004 حدود 77 درصد افرادی که این فرم ها را پر کردند موفق به دریافت مبلغی از دولت شدند
خوب حالا باید چطوری این پول را پس گرفت؟
جواب اینه که یه سری فرم باید پر کرد و فرستاد برای اداره مالیات، اونها هم پس از مطالعه، مبلغ مورد نظر را به شما برمی گردونن. از اونجایی که این فرمها خیلی پیچیده هستن یه سری شرکتهایی مثل Turbo Tax و Tax Act به صورت آنلاین اطلاعات حقوقی شما را گرفته (فرمW2 ) و مبلغ مورد نظر را محاسبه میکنن و برای اداره مالیات میفرستند.
حالا تناقض کجاست! اینجاست که اگه شما بری پیش یه شرکتی که یه مشاور این فرمها را براتون پر کنه به جای فرم 1040، فرم 1040_NR را پر میکنه که مخصوص افراد غیر مقیم هست. این وکیلها میگن که فرم 1040 مخصوص شهروندان آمریکاست و شما اگه شهروند آمریکا نیستی و گیرین کارت هم نداری باید فرم 1040_NR را پر کنی و اینکه Turbo Tax و Tax Act و ... به صورت پیش فرض شما را شهروند آمریکا در نظر گرفته و فرم 1040 را براتون پر خواهد کرد. یه سری سایتهایی هم هستند که همین نظر رو دارند. و در صورتی که شما فرم 1040_NR را پر کنی مبلغ دریافتی تون به میزان قابل توجهی کاهش خواهد یافت.
خیلی از بچههایی که با ویزا F1، توی آمریکا هستند نمی دونند که باید دقیقا کدوم فرم را پیدا کنند. که بعدا براشون مشکلی پیش نیاد.
من پس از اینکه با یه وکیل کلی جستجو کردیم این فلوچارت را پیدا کردیم که نشون میده ما (ویزا ( F1 اگر چه شهروند آمریکا نیستیم ولی در صورتی که در سال گذشته بیش از ۱۸۳ روز در آمریکا بوده باشیم از نظر اداره مالیات مقیم محسوب شده و میتونیم فرم ۱۰۴۰ را پر کنیم و مبلغ بیشتری را پس بگیریم.
امیدوارم اونهایی که هنوز فرمهای تکس ریفاندشون را پر نکردن این متن را ببینن و کلی سود کنند.
agha shoma ke dari khaabr midi dorost bekhoon in chart i ke khodet gozashti roo!
پاسخ دادنحذف"Were you physically present in the US on at least 183 days during the 3-year period consisting of 2006,2007,2008, counting all days of presence in 2008, 1/3 the days of presence in 2007 and 1/3 the days of presence in 2008?"
tooye oon period e se sale bayad majmooe hozoret ba in model jam zadan beshe hade aghal 183 rooz!
mikhai kare gheyre ghanooni koni bokon, age befahman ham interest esho migiran azat. amma dygaran ro gomrah nakon. gheyre ghanooniye in kar vase daneshjoo ha.
سلام سا
پاسخ دادنحذفمرسی بابت نظرت.
من رفتم پیش یکی از این موسسات که دارای گواهینامه از اداره مالیات هستن، و اونا با استناد به این فلوچارت فرم ۱۰۴۰ رو برای من پر کردند، و پس از بررسی بیشتر، مسول موسسه به همه کارمنداش گفت که از این به بعد برای بچه های اینترنشنال فرم 1040 را پر کنید.
نکته بعد نحوه محاسبه روزها
(2008) + (1/3*2007) + (1/6 * 2006) > 183
بنابراین اگه شما بیش از از ۱۸۳ روز در ساله ۲۰۰۸ در آمریکا بود باشی دیگه نیازی به روزهای سالهای قبل نداری (میتونی تعداد آن روزها رو در فرمول صفر در نظر بگیری).
به هرحال هرکس با توجه به دلایل موافق و مخالفی که من گفتم و منابعی که لینک دادم میتونه تصمیم بگیره.
Hello,
پاسخ دادنحذفThere is a typo mistake in flowchart! The box, titled "Were you physically present in the United States on at least 31 days during 2008?" should be"Were you physically present in the United States on at least 31 days during 2004?" To see this please follow the link just after the pic, which says "Please click here for the text description of the image." In text description it is correct, saying "Please click here for the text description of the image."
To be a resident alien for tax purposes you need to be in US at least for 5 years, as this question asks. I am 10000% sure about this. Please update this post and do not confuse the people. Filling 1040 form instead of 1040NR form is against law and can have consequences. If you have submitted 1040 form, you are better to amend it, by filling up 1040X form and 1040NR forms asap.
"
Oops, I made mistake in previous post and I could not edit it, here is correct post:
پاسخ دادنحذفHello,
There is a typo mistake in flowchart! The box, titled "Were you physically present in the United States on at least 31 days during 2008?" should be"Were you physically present in the United States on at least 31 days during 2004?" To see this please follow the link just after the pic, which says "Please click here for the text description of the image." In text description it is correct, saying "Were you physically present in the United States on at least 31 days during 2004."
To be a resident alien for tax purposes you need to be in US at least for 5 years, as this question asks. I am 10000% sure about this. Please update this post and do not confuse the people. Filling 1040 form instead of 1040NR form is against the law and can have consequences. If you have submitted 1040 form, you are better to amend it, by filling up 1040X form and 1040NR forms asap
Hi Ben,
پاسخ دادنحذفThanks for your detailed comment, as I said one of the IRS-certified institute filled 1040 for me based on this flowchart, today I sent them an email and asked them to call IRS officially and let me know about the result. I will post the result and IRS’ answer asap.
About your comment, in the IRS link (that is in my post) there is one example about "Substantial Presence Test", and if you follow that example you easily can find there is no dependency to 2004 for 2008 tax issue. and you only need sumation of days in 2006,2007 and 2008 for 2oo8-tax refund.
"You will be considered a U.S. resident for tax purposes if you meet the substantial presence test for calendar year 2008. To meet this test, you must be physically present in the United States on at least:
1. 31 days during 2008, and
2. 183 days during the 3-year period that includes 2008, 2007, and 2006, counting:
(a). All the days you were present in 2008, and
(b). 1/3 of the days you were present in 2007, and
(c). 1/6 of the days you were present in 2006."
You can find this explanation above the flowchart in IRS website
Thanks.
mj.
Hi again,
پاسخ دادنحذفI am not sure about that 2004 part, this flowchart is new for me. However I am sure about this fact that to be considered as a resident for tax purposes the person needs to be in US at least for 5 years. The other good option to insure that you are filling up the right form is going to human resource center in your university and speaking with a tax specialist there. BTW, does not university have provided you with free access to CINTAX software? This software is developed for non-resident people and it generates 1040NR forms. At the beginning, this software evaluates your condition to see are you resident or not. As an example, I have entered US on first (or second?) Jan 2008, and CINTAX says I will be considered as resident for tax purposes on Jan/1/2013.
Good luck
please click on the link. go to page 5-6-7
پاسخ دادنحذفhttp://www.irs.gov/pub/irs-pdf/p519.pdf
it says:
A student temporarily present in the United States under an “F,” “J,” “M,” or “Q”visa, who substantially complies with the requirements of the visa are considered as an exempt individual.
You will not be an exempt individual as a student if you have been exempt as a teacher,trainee, or student for any part of more than 5 calendar years.
nemitoonim in karo bekonim, lotfan hameye safharo dorost bekhoonin na faghat flowchart ro, bar asas hamin flowchart,(mitonin dar neveshtehaye zir flowchart in "exempt" ino peyda konin), student hayii ba visa F, J, .. shamel in rule nemishan va nemitoonam roozhaye eghamatesoon ro beshmoran, oona osoolan bade 5 sal resident behesab miyan
پاسخ دادنحذفMaryam and masi,
پاسخ دادنحذفThanks so much for your detailed comments and document.
I guess you are right, I will also ask our university's lawyer to consider this issue.
Good luck.\
mj.
touzihate zir az forme P-519 IRS hast ke neshoon mide student ha hich kodoom az roozhaye presenceshoon dar US ro nemitoonan baraye Substantial Presence Test beshmoran, magar inke ghablan 5 sal, be dalile moshabeh, roozhaye presenceshoon dar US ro baraye tax return nashmorde bashan:
پاسخ دادنحذفDo not count days for which you are an exempt individual. The term “exempt individual” does not refer to someone exempt from U.S. tax, but to anyone in the following categories:
- …
- A student temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa, who substantially complies with the requirements of the visa. […] You will not be an exempt individual as a student if you have been exempt as a teacher, trainee, or student for any part of more than 5 calendar years […]
Hatta ye nemoone az FAQ dar mourede F1 students hast:
Q. I am a student with an F-1 Visa. I was told that I was an exempt individual. Does this mean I am exempt from paying U.S. tax?
A. The term “exempt individual” does not refer to someone exempt from U.S. tax. You were referred to as an exempt individual because as a student temporarily in the United States on an F Visa, you do not have to count the days you were present in the United States as a student during the first 5 years in determining if you are a resident alien under the substantial presence test.
banabar in student ha ta ghabl az inke 5 sal az eghamateshoon dar US nagzashte bashe, hamchenan non-resident alien be hesab mian va bayad forme 1040NR ro por konan. man in ro baraye ettela’e doostan ke dar vaz’iate moshabehe khodam hastan neveshtam ke age mesle kheili az student haye dige mikhan forme 1040 ro por konan, bedoonan ke in kar ghanooni nist.
Parastoo,
پاسخ دادنحذفYou are right, and I did not delete this post because I thought it is useful to have all points of view and discussions together.
I mentioned that in the beginning of this post.
Any way I want to thank you, Masi, Maryam and Ben for helping me to shed light on this issue.
Good Luck, Mj.