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<p style="font-size:16px;"><span style="font-size:16px;">æ们å¨ç¾å½çå人天ä¸æå°ä¸æï¼å°±æIRS å¯æ¥çNoticesãIRSçæå太大ï¼ä¸æ¦åç°ä½ æ¥çç¨æé®é¢ï¼ä¸ä» è¦è¡¥ç¨ï¼è¿è¦äº¤å©æ¯ï¼çè³ç½æ¬¾ãç°å¨å¾å¤äººéæ©èªå·±æ¥ç¨ï¼å 为å¤é¢ä¸ä¸æ¥ç¨äººåè¦ä»·é«èä¸æ¥ç¨çè´¨éåå·®ä¸é½ãä½æ¯æ大çé®é¢æ¯å¾å¤äººå¹¶æ²¡æä¸æ¥ç¨ç¸å ³çä¸ä¸ç¥è¯ï¼æ以å¤å¤å°å°å¨æ¥ç¨çæ¶å容æ忽è§æè éæ¼ä¸äºé®é¢ã ä»å¤©å°±ä»¥æ们å¾å¤äººå¼å¡é¶è¡ç»çBonus为ä¾è®²è§£ä¸ä¸ç¸å ³æ¥ç¨æ¶å®¹æéæ¼çé®é¢ãä¾å¦ç°éï¼ç§¯å, é£è¡éç¨</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">æè æ¯é¶è¡æä¾çå ¶ä»éèæå¡ãå¨è¿ææçbounsä¸æ们åªæå ¶ä¸ä¸äºæ¯éè¦æ¥åç»IRS ã æ以å°åºæåªäºæ¯éè¦ç¼´ç¨çå¢ï¼æåäºä»¥ä¸å ç±»</span></p>
<h4 style="font-size:16px;"><strong><span style="font-size:16px;">1.Account Sign-Up Cash Bonuses(è´¦æ·æ³¨åç°éå¥å±)</span></strong></h4>
<h4 style="font-size:16px;"><span style="font-size:16px;"></span><span style="font-size:16px;">é¶è¡ç»äºSign-up bonuseså½ä½ å¼direct deposit checking accountçæ¶åæè æ¯é¶è¡ç»referral commissionå½æ们referæåå¼æ·ã</span></h4>
<p style="font-size:16px;"><span style="font-size:16px;">举个ä¾å说ï¼ä½ å¿ é¡»è¦reportç»IRSå¦ææ¶å°äºchaseé¶è¡ç»ä½ ç$200Bounsä½ä¸ºå¼æ·å¥å±ãä¸è¬å¨æ们å¨é¶è¡å¼è´¦æ·çæ¶åé¶è¡ä¼åç¥æè é¶è¡èµæä¼æ¾ç¤ºæ们å¨å¹´åºçæ¶åä¼åå°1099INTè¡¨æ ¼ãè¿ä¸ªå°±åæ们å¨é¶è¡å款å¨å¹´åºæ¶å°ç1099-INTå©æ¯åä¸æ ·ï¼é½æ¯éè¦ç³æ¥çãå³ä½¿ä½ å¨å¹´åºæ²¡ææ¶å°1099è¡¨æ ¼å 为é¶è¡çéæ¼ï¼ä½ ä¹æ¯æä¹å¡reportçã</span></p>
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<h4 style="font-size:16px;"><strong><span style="font-size:16px;">2.Non-cash Gift and Services (éç°é礼ç©åæå¡)</span></strong></h4>
<p style="font-size:16px;">å½æ们å¨å款æè å¼éå¨èè´¦æ·æ¶å°é¶è¡çnoncash bonusæ¶åï¼ä¹éè¦reportç»IRSã ä¾å¦æ们æ¶å°noncashï¼giftæè free financial servicesãæ们ä»ç¶éè¦reportè¿äºä¸è¥¿çä»·å¼ç»IRS. IRS è§å®å¦ææ们depositçéé¢å°äº$5,000å¹¶ä¸ æ¥åç gifts or financial services çä»·å¼è¶ è¿äº$10 ï¼æä»¬å°±å¿ é¡»è¦reportç»IRSä½ä¸ºæ们çinterest income. å¦æ deposits éé¢å¤§äº $5,000 , gifts or services çä»·å¼å¤§äº$20ï¼ä¹å¿ é¡»è¦åIRS report. åå¦æå¨Citi bank 注åäºè´¦æ·ï¼å 为å¨ææ©èæé´æåªè¦æ³¨åä¸ä¸ªè´¦æ·å°±å¯ä»¥è·å¾ä¸ä¸ªä»·å¼$500 iPadçæ´»å¨. æå¨æ¥ç¨çæ¶åè¿ $500å°±ä¼ç®æçtaxable interestæ¶å ¥ãå举个ä¾åï¼å¦æä½ å¨chaseé¶è¡æ¾å ¥$800å¼äºå¨èè´¦æ·. ä½ ä¼æ¶å°ä¸å¹´$20çå©æ¯å¹¶ä¸åä¸ä¸ª$15ç计ç®å¨ãå¨å¹´åºä½ ç1099-INTä¼æ¾ç¤ºä½ æ$35çå©æ¯ãä¸è¬å¦ææ们è·å¾æ¯éç°éå½¢å¼çbonusï¼é¶è¡é常ä¼å¯åº1099- Misc.è¡¨æ ¼</p>
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<h4 style="font-size:16px;"><strong><span style="font-size:16px;">3.ä¿¡ç¨å¡ Credit Card Reward ï¼Cashbackï¼</span></strong></h4>
<h4 style="font-size:16px;"><span style="font-size:16px;">大ä½ä¸æ¥è¯´ï¼ä¿¡ç¨å¡çrewards/cash backæ¯ä¸éè¦æ¥ç¨ç ãå¾å¤credit cardå ¬å¸ç»ä½ $100cash æè æ¯å¤å°çéç¨æ°å¦æä½ è±$1000å¨ ä¸ä¸ªæå ãå¨å¤§å¤æ°credit cardå ¬å¸ç»å®¢æ·çrewardä¸IRS ærewardå½ådiscountï¼èä¸æ¯incomeãä¹å°±æ¯å¦æä½ å¾å°äº2%cash backï¼ ä½ å¯ä»¥æå®å½åå¨ä¹°ä¸è¥¿çæ¶åæ¿å°2%discountã ç¶èè¿ä¸ªè§ååªæ¯å¯¹äºå¤§é¨åçä¿¡ç¨å¡å ¬å¸ï¼å¹¶ä¸æ¯ææçãæäºé¶è¡è¯´ä»ä»¬å¯è½ä¼å¯åº1099 ç»ä»ä»¬ç客æ·ï¼å¦æ客æ·ä¸å¹´å rewards redeemedçäºæè 大äº$600. å 为IRS è§å®“ a 1099 is required for prizes and awards of $600 or greater”ãä¾å¦Citi bank说 “Value of rewards from redeemed points may be reported to the IRS as miscellaneous income to the Thank You Member on Form 1099-MISC in the year redeemed, if the value of the rewards is $600 or greater or the value of the rewards plus other taxable miscellaneous income awards received from Citibankã ææå°±æ¯è¯´å¦æä½ å¨citi æ¿å°äºå¤§äº$600çrewardï¼ ä½ å°±éè¦äº¤ç¨äºå 为citiä¼issue1099ç»ä½ ã</span></h4>
<p style="font-size:16px;"><span style="font-size:16px;">Bank of AmericaåCitiçæ¿çæ¯ä¸æ ·çï¼BOAä¹ä¼ç»ä»ä»¬ç客æ·issue 1099å¨å¹´åºçæ¶åã BOAçcredit card applicationsä¹æåå°</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">“The value of this reward may constitute taxable income to you. You may be issued an Internal Revenue Service Form 1099 to you that reflect the value of such reward. ç®åæ¥è¯´ American Express, Capital Oneï¼Wells Fargo åDiscoverè¿å 家大é¶è¡å¹¶æ²¡ææ确表示ä»ä»¬ä¼issue 客æ·1099å½ reward大äº$600çæ¶åãå½ç¶å¦æ大家为äºä¿é©èµ·è§ï¼è¥ä½ ä¿¡ç¨å¡reward大äºäº600å¨ä¸å¹´ä¹å ï¼ä½æ¯ä½ å¨ä¸äºæ并没ææ¶å°é¶è¡ç»ä½ ç1099çè¯ï¼ä½ å¯ä»¥é®ä¸ä½ çé¶è¡ãå 为é¶è¡æ¯å¹´ä¼æä»ä»¬issueç1099så ¨é¨æ¥ç»IRS. ä½æ¯ææ¶ä»ä»¬å¯è½æ¼åç»å®¢æ·ä¸ä»½copyãä¹å°±æ¯è¯´å¦æé¶è¡æç»ä½ ç1099å¯å°äºIRSï¼ä½ å°±è¦å¨ä½ çtax returnä½ç°åºæ¥ãå 为IRSç³»ç»ä¼matchä½ æ¥çæ¶å ¥æ»é¢ä¸ä»ä»¬æ¶å°W2, 1099 以åä½ å ¶ä»incomeçæ°é¢ãå¦æ两è æ°é¢ä¹é´æåå·®çè¯ï¼IRS å°±ä¼åç»ä½ noticeè®©ä½ è¡¥ç¨ã</span></p>
<p style="font-size:16px;"><strong><span style="font-size:16px;">ãå ³äº$5000è±å ã</span></strong></p>
<p style="font-size:16px;"><span style="font-size:16px;">ä¼æå¨ç¥å¾å¤å¨ç¾å·¥ä½ççå¦çä¼æ±æ¨å¨å¹´åºæ¥ç¨çæ¶åæ¶å ¥ä¸å¤ä½è¦äº¤çç¨å¾å¤ãè¿å¥½ä¸ç¨åæï¼æ China US Tax $5000Treatyï¼gross income ä¸è¶ è¿$5000å¯ä»¥å ç¨ï¼ãå¾å¤äººä¸æ¸ æ¥èªå·±å°åºç¬¦ä¸ç¬¦åè¿ä¸ª$5000çè±å ï¼é£æå°±æ¤è§£éä¸ä¸ã é¦å ä½ è¦ç¥éä½ æ¯å¦å±äºNon-resident alien.å¦æä½ å¨ç¾å½ææ绿å¡æè ä½ å¨ç¾å½å¾ çæ¶é¿è¶ è¿äºäºå¹´ï¼calendar yearsï¼ï¼é£ä½ å°±å±äºResident Alienï¼ä¹å°±æ¯è¯´ä½ ä¸è½äº«å$5000çè±å ï¼é¤éä½ è¿å¨å¦æ ¡ï¼å¹¶ä¸åææç¾å½å ¬æ°è¦æ¥åä½ å¨å ¨ççæ¶å ¥ãä½æ¯è¿äºå±äºResident Alienæ¥ç¨çå¦çä¹ä¸ç¨çæ¥ãè¦æ¯ä½ è¿å¨ä¸å¦ï¼ä½ æ¯å¯ä»¥ç»§ç»ç¨$5000 treatyçï¼å³ä½¿ä½ å¨ç¾å½è¶ è¿äºå¹´äºãå½ç¶ä½ ä¹å¯ä»¥ç¨ä½ å¦è´¹æ¥æµç¨. å½ç¶å¦è´¹æµç¨çéé¢ä¹æ¯æ ¹æ®ä½ æ¶å ¥èå®çãå°ç¼å®ä¹ çæ¶åæ¿äº$20000å¤ç1099-Mis, å 为æ¯self employmentï¼ æ以å¨æ²¡ææµæ¶å¦è´¹çæ åµä¸è¦äº¤$4000 çç¨ã ä½æ¯å¨æææ$1500ç两个å¦åçå¦è´¹å å°ç¨è¡¨çæ¶åï¼æçç¨å°±åªå©ä¸2000å¤èå·²äºãæ¯å¦ï¼ä½ çå¯deductå¦è´¹ççé¨åæ$3500ï¼å¦æä½ çç¨çæ¯20%åºäºä½ æ¶å ¥é£ä¸å±ãé£ä¹ä½ å®é å¯ä»¥åç¨éé¢ä¸º$700.å½ç¶ä½ è¦æ¯ç¨non-residentæ¥ç¨ï¼1040 –NR)ä½ å°±ä¸è½ç¨å¦è´¹æµç¨ï¼å ä¸ºä½ å·²ç»æ$5000 treatyäºã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;"><strong>&#8212;-å¨ç¾å½ä¸è¶ è¿äºå¹´çä¸å½çå¦çé½è¢«è§ä¸º Nonresident Aliens</strong></span></p>
<p style="font-size:16px;"><span style="font-size:16px;">IRS è§å® “Foreign students in F-1, J-1, M-1, Q-1 or Q-2nonimmigrant status who have been in the United States less than 5 calendar years are still Non-resident alien.”è¿ç±»Non -residentå¨äº¤ç¨çæ¶åä¸è¬åªéå¡«åä¸¤å¼ è¡¨åå«æ¯æ¯1040-NR å8843.</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">1.1040-NR å°±æ¯æ®éå¡«åä½ æ¶å ¥ï¼å æ¬å·¥èµï¼è¡ä»½å红ï¼æ¿ç§æ¶å ¥ï¼çè¡¨æ ¼</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">2. 8843 ï¼Statement for Exempt Individuals and Individuals With a Medical Conditionï¼å°±æ¯ä½ è¦éè¿å¡«åä¸é¢presence testï¼è¿ç»ä¸å¹´æé´å¨ç¾å½å¾ è¶ è¿183天ï¼æ¥è¯æä½ æ¯non-residentã</span></p>
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<p style="font-size:16px;"><strong><span style="font-size:16px;">&#8212;-å¦æä½ è¦æ¯å¨ç¾å½å¾ è¶ è¿5年并ä¸è¿æ¯å¦ççè¯ï¼ä½ ä¸è¬éè¦å¡«å</span></strong></p>
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<p style="font-size:16px;"><span style="font-size:16px;">1040</span></p>
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<p style="font-size:16px;"><span style="font-size:16px;">8833 ï¼Treaty-Based Return Position Disclosure Under Section 6114 or 7701(b)ã</span></p>
</li>
</ol>
<p style="font-size:16px;"><strong><span style="font-size:16px;">&#8212;&#8212;å¦æä½ å¨optæé´ææçæ¯F1ï¼OPTæé´ä½ çç¾è¯ä¾æ§æ¯F1</span></strong></p>
<p style="font-size:16px;"><span style="font-size:16px;">å æ¤ä¸è¿°æ¥ç¨çç¨åºåè¦æ±é½éç¨ãç¶èï¼ç¹å«éè¦æ³¨æçæ¯ï¼OPTå·¥ä½æé´é常ä¸éè¦ç¼´çº³ç¾å½ç¤¾å®ç¨ï¼FICA-Social Security/Medicare Tax.) å¦æä½ å ¬å¸æä»ç»ä½ çå·¥èµä¸å å ¥äºè¿ä¸¤é¡¹ï¼ä½ æ¯å¯ä»¥åIRSè¦åæ¥çã</span></p>
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<p style="font-size:16px;"><span style="font-size:16px;">å¦æä½ å¨ç¾å½å¾ 满äºå¹´ï¼ä½ è¦ç¨1040æ¥æ¥ç¨ãè¥å°äºäºå¹´çè¯ï¼ä½ é½è¦ç¨1040NRæ¥æ¥ã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">è¥æä½ æ¯å¨è¿æé´æ³ç¨$5000treadyçè¯ï¼æ们é常æ¯ä¸å»ºè®®çã å 为ç¾è¯è½¬æ¢å°H1Bçæ¶åä½ å°±å·²ç»ä¸åæ¯å¦çäºï¼å¨ç¾å½çå¬å£ä¹ä¸æ¯å纯çåæè²ãå¦æè¦ç¨8843 å8833æ¥æ¥treatyçè¯å°±æ¯æé£é©çã</span></p>
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美国税务指南（银行卡/信用卡奖励）
