<p style="font-size:16px;"><span style="font-size:16px;">æ¤æåç®åæ¥è¯´ä» æç®æ导ä¸ä¸ä¸åçå¦é¶æ®µåºå½æ¥çç¨è¡¨å注æçé®é¢ï¼å ·ä½çç»èéè¦å¤§å®¶å¤åå课(æ¯å¦æ¥ç¨è¡¨çinstructionï¼ç¿»æ¥è®ºåç²¾åå¸ï¼è¯»IRS Publication 519ï¼æ¾æçä¼è®¡å¸æ¥ç¨æ¯å¦æ)ã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">Keywords: 8843, Substantial Presence Test, filing status, Identification Number, Due Date, 1040NR, FICA, OPT转H1B.</span></p>
<p><img class="aligncenter" width="100%" src="https://travelwithless.net/wp-content/uploads/2016/01/c2831-2f0052_1515ba14ebab468e82eb6e42123e5841.jpg"></p>
<p style="font-size:20px;"><strong><span style="font-size:20px;">åå ¥ç¾å½F1:</span></strong></p>
<p style="font-size:16px;"><span style="font-size:16px;">æåä½ æ¥å°ç¾å½çå¦ï¼è¿ä¸æ¯ä¸æ®µè½»æ¾çæ ç¨ï¼ä½æ¯åºå½æ¯ä¸æ®µä¸åæçéæ¥ã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">ã8843ã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">ç¶èè¿ä¸ªæ¶å大家对ç¾å½ç¨æ³å¤ªä¸çæäºï¼orientationçæ¶åä¹æ²¡æ人ä¸é¨å¼ºè°å¾å¤ï¼å¯¼è´å¾å¤åå¦å å¹´é½æ²¡ææ¥ç¨ï¼å æ¬æãä½æ¯éè¦æ¥åï¼å¦æä¸æ¥ä¼ææ ·ï¼</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">çæ¡æ¯ï¼å¾é¾è¯´ãï¼è¿å¥è¯æ¯æä¸å¤§å¦ä¸ä¸ªç®¡çå¦ææ说çï¼é¿å¤§åæææç½åæ¥è¿å°±æ¯ççï¼ï¼</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">æä¸ä¸ªè¡¨æ ¼å«å8843 (Statement for Exempt Individuals and Individuals With a Medical Condition)ï¼è¿ä»½è¡¨æ ¼æ¯æ è®ºä½ æ¯å¦ææ¶å ¥ï¼åªè¦ä½ æ¯çå¦çé½åºè¯¥æ¯å¹´å¡«çä¸ä»½è¡¨ãå¾ç®åï¼ä¸ç¨æ¾æï¼èªå·±Googleä¸ä¸è¿å个æ°åå°±æpdfçèªå·±å¡«ä¸ä¸ç¾ä¸ªåï¼åæåäºå·åå¯å°instructionä¸ç»çå°åå°±å¯ä»¥ãè¿ä»½è¡¨çä½ç¨æ¯åè¯ç¨å±ï¼æè¿æ¯ä¸ªçå¦çï¼æªå½äººåªï¼å«å¥å¥ç¾å½äººçç¨å¡ç ´äºé½æ¾æã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">ç¶èææ趣çä¸ç¹æ¯ï¼å¨8843çinstructioné并没æ说æä¸å¡«çåæ</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">Penalty for Not Filing Form 8843: If you do not file Form 8843 on time, you may not exclude the days you were present in the United States as a professional athlete or because of a medical condition or medical problem that arose while you were in the United States. Failure to exclude days of presence in the United States could result in your being considered a U.S. resident under the substantial presence test.</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">åªæäºè¿å¨ååæå¥åº·é®é¢ç人ä¸å¡«ä¼è¢«è§ä¸ºç¾å½å± æ°ï¼åªåæªæèå¸å¦çè¿ç±»exempt individualsï¼åµä¸å°±ç®è¢«è§ä¸ºç¾å½å± æ°åææ ·å¢ï¼å¦æä½ å®å ¨æ²¡æä»»ä½æ¶å ¥ï¼è¿æ¯ä¸ç¨æ¥ç¨ã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">æ以ç¾å½çç¨æ³æçæ¶åççå¾æ¨¡ç³ï¼èä¸è¿ç§Self-assessing tax systemåå¨ä¸ä¸ªé®é¢æ¯ç¨å±ä¸å¯è½ä¸ä¸ªä¸ä¸ªç¨åä»ç»æ ¸å¯¹ï¼æå¾å¤ä¼è®¡å¸ç»çå¦çæ¥ç¨å°±æç §ç¾å½äººæ¥çä¹ä»æ¥æ²¡è¢«æ¥è¿ãä¸è¿å°±è·å¡æ¿å¸¸è¯´çYMMV (Your Mileage May Vary) ï¼å¹²åéè¦ä»¥èº«è¯æ³å¢ï¼æç建议æ¯æ¥æ¯ä¸æ¥å¥½ï¼ä¸è´¹ä»ä¹äºãåµä¸çè¦æ¯è¢«è§ä¸ºç¾å½å± æ°ï¼è¿ççä¸å¥½è¯´è¦ä¸è¦æ¥ç¨å¢ã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">ãSubstantial Presence Testã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">说å°è¿éï¼æ们æå¿ è¦è¯´ä¸è¯´ç¾å½å± æ°åæªå½äººæ¥ç¨çåºå«ãå¨ç¨æ³ä¸å ¶å®å°±ä¸¤å¤§ç±»ï¼</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">1. US citizen, lawful permanent resident, resident alien</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">2. Nonresident alien</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">第ä¸ç±»ï¼ç¾å½å ¬æ°ï¼ç»¿å¡ææ人ï¼å¤å½å± æ°ï¼å¨ç¨å¡ä¸çå¤çåºæ¬ä¸è´ï¼å°±æ¯å ¨çèå´æ¶å ¥å¾ç¨ï¼ä¸»è¦ç¨è¡¨1040ã第äºç±»ï¼éå± æ°ç±»å¤å½äººï¼åªæä¸ç¾å½æå ³ç³»çä¸äºæ¶å ¥éæ¥ç¨ï¼ä¸»è¦ç¨è¡¨1040NRã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">é£ä¹ä½ä¸ºå¤å½äººï¼æä¹åºåèªå·±æ¯åªä¸ç±»å¢ï¼</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">æ没æ绿å¡è¿ç§ç®åæ¹æ³æå°±ä¸æäºï¼è¯´è¯´Substantial Presence Testè¿ä¸ªæéè¦çæ¹æ³:</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">You will be considered a U.S. resident for tax purposes if you meet the substantial presence test for calendar year 2014. To meet this test, you must be physically present in the United States on at least: 1. 31 days during 2014, and 2. 183 days during the 3-year period that includes 2014, 2013, and 2012, counting: a. All the days you were present in 2014, and b. 1/3 of the days you were present in 2013, and c. 1/6 of the days you were present in 2012.</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">å°±æ¯è¯´è¦å¨å½å¹´å¨ç¾å½å¾ è³å°31天ï¼å¹¶ä¸åä¸å¹´ç天æ°è¶ è¿183天ï¼åå¹´å大åå¹´ç天æ°è¦åå«ä¹ä»¥1/3å1/6ï¼ï¼é£ä¹ä½ å°±ä¼åç¾å½äººä¸æ ·æ¥ç¨å¦ãä½æ¯å¯¹å¾å¤çå¦çæ¥è¯´è¿ä¸æ¯æå¦åæåï¼æ¯å¹´ç大å¤æ°å¤©æ°ä¸é½å¨å¤§çç±³å°é度è¿çåï¼è¿æ¶å°±æ¯8843è¿å¼ 表起å°ä½ç¨äºï¼Do not count days for which you are an exempt individual. å 为填äº8843ï¼çå¦ççææ天æ°é½ä¸ç®å ¥Substantial Presence Testéï¼ç´å°äºå¹´ä»¥åãYou will not be an exempt individual as a student in 2014 if you have been exempt as a teacher, trainee, or student for any part of more than 5 calendar years unless… ï¼ææäºæ é½æäºexceptionï¼å¨ç¾å½ç¨æ³éå°¤å ¶çå¤ï¼ä½æ¯practiceèµ·æ¥å¾éº»ç¦ï¼ä¸å¨æ¬æ讨论èå´ä¸ï¼æ¯å¦10å¹´æ¥å°ç¾å½ï¼10ï¼11ï¼12ï¼13ï¼14ï¼é£ä¹15年请æ¥1040ã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">äºè§£äºè¿ä¸ªï¼è³å°è½å¤å¤ææ¯æ¥1040è¿æ¯1040NRï¼æ¯æ¥ç¨çåºç¡ã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">ãfiling statusã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">å¤æäºç¨è¡¨ç¬¬äºæ¥æ¯éæ©filing statusï¼è¿æ¥å ¶å®å¾ç®åï¼å¯¹äºnonresident alienï¼åªè½é“Single nonresident alien” or “Married nonresident alien”ï¼å身æç»å©åå¼æ¥ï¼ä¸å¥½ææç¾å½å°±æ¯è¦ææ£ä½ 们ï¼è¿æ两类ä¸å¸¸è§å¨æ¤ä¸æï¼ã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">ãIdentification Numberã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">第ä¸æ¥(好å§ï¼å ¶å®æ²¡æä»ä¹é¡ºåºçï¼æåªæ¯æ³å°ä»ä¹è¯´ä»ä¹äº)æ¯æå°ä¸ä¸ªIdentification Numberï¼å°±è·èº«ä»½è¯å·ä¸æ ·ã两ç§æ¹æ³ï¼</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">1. å¦æ ¡æ¾ä¸ªå·¥ä½æè CPTçæ¶åæ¿social security number (SSN)ï¼æ¿ä¸ä»¥åçæ¯å¹²å¥å¥æ¹ä¾¿ï¼æ¯å¦ç³ä¿¡ç¨å¡ã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">2. ä¸é¨ä¸ºäºæ¥ç¨ç³è¯·ä¸ä¸ªæ¥ç¨å·ï¼individual taxpayer identification number (ITIN)ãæä¹ç³è¯·ï¼å¡«W-7ï¼æ³¨æå¦æå¯ææç³è¯·éè¦å¯æ¤ç §å件ï¼æ丢çè¯å¯ä»¥æ¿æ¤ç §åW-7å»éè¿çç¨å±åçå¤æè Certifying Acceptance Agentæ¯å¦è¯´æä»¬å ¬å¸åºç¤ºä¸ä¸æ¤ç §å°±å¯ä»¥äºã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">ãDue Dateã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">æ¥ç¨çæªæ¢æ¥æ¯ç¬¬äºå¹´çåæåäºå·ä¹åæ¥ä¸ä¸å¹´çï¼å¯ä»¥å4868延æå 个æãææ¶ä½ ä¼çå°å æåäºç说æ³ï¼é£æ¯å¯¹äºæ¶å ¥ä¸ç¨withholdingçï¼è¿ä¸ªæ åµå¾å°è§ï¼æ以记çåç¾å½äººä¸æ ·å°±è¡äºã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">ã1040NRã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">ç¶åç®å说ä¸è¯´nonresidentå ·ä½çæ¶å ¥ï¼æµç¨ï¼deductionï¼é®é¢ã1040ç¾å½å± æ°çå°±ä¸å ·ä½è®²äºï¼ç½ä¸å¾å¤ã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">· 对äºnonresident alienï¼æ¶å ¥æ两大类ï¼</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">1. Investment and other passive income: ä¸å¹²æ´»å°±è½æ¶é±ç</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">2. Business income: è¦å¹²æ´»æè½èµé±ç</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">1ç±»æ常è§çå æ¬è¡æ¯ï¼æ¿ç§ï¼åè¡ç¥¨ç产ççcapital gainãè¿é注æ两ç¹ï¼é¶è¡å©æ¯ä¸ç¨äº¤ç¨ï¼capital gainæ¯å¦æä½ è¿ä¸å¹´å¨ç¾å½å¾ è¶ è¿183天就è¦æ¥ãç¨çæ¯æ²¡æä»»ä½åå ï¼30% flatï¼é¤étreatyéææå°ã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">2类就æ¯å¸¸è§çå·¥èµç±»ï¼åçæèµçï¼åæ£ä¸åconnected with U.S. trade or businessçæ¶å ¥ãè¿ç±»æ¶å ¥åç¾å½äººä¸æ ·ï¼ç´¯è¿ç¨è¡¨ï¼æä¸äºåå ã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">· Treaty大家é½ç¥éçå¦çç$5,000åå ï¼è¯¦æ å¯ç§»æ¥åç¾å¾®è®ºåçæåçOpen discussion 2ï¼åºæ¬ååå°±æ¯åªè¦å¨çº¯çå¦é¶æ®µåªæè¿äºäºå¹´ä¹æ¯åºè¯¥å¯ä»¥ä½¿ç¨çã请éä¸8833表ã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">· 常è§çæµç¨ï¼deductionï¼é¡¹ç®ææ åæ款ï¼æ以åå¿ä»¬å¤ç®ç±å¿åï¼ï¼ï¼åä¸äºtax creditsï¼è¿ææ¯ä¸ªäººæä¸ä¸ªpersonal exemptionï¼$4,000ï¼ã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">注ï¼è¿éææ³æä¸ä¸å¾å¤äººçä¸ä¸ªè¯¯åºï¼äºå¡æç»å¸¸æ人æ¥è¯´è¦éç¨éç¨ï¼ä½æ¯å¢ï¼å¾å¾è¿è¦åè¡¥ãå ¶å å¨äºå¯¹ç¾å½ç¨æ³å®å ¨æ²¡æä¸äºè§£ãåæ说å°ç¾å½æ¯Self-assessing tax systemèªæè¯ä¼°çç¨å¡ç³»ç»ï¼æ¯ä¸ªäººé½éè¦å¨ä¸å¹´ååä¸ä¸ªèªææ»ç»ï¼ææçæ¶å ¥è¦å èµ·æ¥ï¼åå»åç§applicable deductionséç¨åå ï¼å©ä¸çtaxable incomeåºç¼´ç¨æ¶å ¥æ ¹æ®ç´¯è¿ç¨è¡¨ç®ç¨ï¼ç¶åå¯è½åæä¸äºæ¿åºçè¡¥å©creditç»ä½ ï¼æåå©ä¸çè¦ä¸ä½ é¢ç¼´çç¨è¿è¡æ¯è¾ï¼å¤éå°è¡¥ãé¢ç¼´çç¨åªéæ¥å¢ï¼ä½ çå·¥èµW2éæ£ï¼è¿å°±æ¯ä¸ºä»ä¹å·¥èµæ¿å°æçå°ãæç人æ¿ç1099ï¼ä¸ç¹é¢ç¼´ç¨é½æ²¡æ交è¿ï¼æ¥ç¨çæ¶ååªå¯è½è¡¥ç¨å 为è¿æself-employ tax 15%å·¦å³ãè¿æç人没æé¢ç¼´ä¹è½æ¿é±åæ¥æ¯æä¹åäºå¢ï¼refundableçcreditæ¯å¦Earned Income Creditï¼You must be a U.S. citizen or resident alien all yearï¼æ¥1040NRççå¦çå«æ³äºã</span></p>
<p style="font-size:20px;"><strong><span style="font-size:20px;">åå ¥èåºOPT:</span></strong></p>
<p style="font-size:16px;"><span style="font-size:16px;">没å¥å¥½è¯´çï¼ä½ è¿æ¯F1ãææä¹å说çé½å¨è¿ééç¨ã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">ãFICAã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">ä¸è¿è¿ä¸ªé¶æ®µå¤§å®¶å¿ ç¶é½æ¯å¼å§ææ¶å ¥äºï¼æ¿å·¥èµçæ¶åä¸å æ¯å¹´åºè¦äº¤income taxï¼è¿è¦äº¤payroll taxï¼ä¸»è¦æ¯FICA (Social Security tax and Medicare tax)ãå¦ææä¹åçTestä½ è¿æ¯nonresident alienä¸å®è®°å¾åè¯é主ï¼ä¸è¦æ£FICAï¼å¦æHRä¸çåºï¼è¯·å°æ¤ç½é¡µç ç çç ¸å¨ä»çè¸ä¸ï¼https://www.irs.gov/Individuals/International-Taxpayers/Foreign-Student-Liability-for-Social-Security-and-Medicare-Taxes</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">å¦æä¸å¹¸è¿æ¯è¢«æ£äºï¼éè¦ç¨843表claimï¼è¿ä¸ªè¿ç¨ä¼å¾æ¼«é¿ï¼å¾çè¦ã</span></p>
<p style="font-size:20px;"><strong><span style="font-size:20px;">æå转åH1B:</span></strong></p>
<p style="font-size:16px;"><span style="font-size:16px;">æåä½ ï¼å¨ç¾å¸çæ³¥æ½éè¶é·è¶æ·±ã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">ãOPT转H1Bã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">æ为H1Bä¹åå°±åä¹ä¸æ¯exempt individualï¼æ¥ç¨ä¹å°åç¾å½äººä¸æ ·ãä½æ¯æ让人头ç¼çè«è¿äºOPT转H1Bçè¿ä¸å¹´ï¼æ æ°äººé½åäºå¾å¤å课ï¼æçå°è¯äºä¹æåäºï¼æä¹è¯å¾æ¾å°ä¸ä¸ªå®æ¹ç解éï¼å¯æ没æçå°ï¼å¨æ¤æä» æ ¹æ®IRSçèµæå表ä¸ä¸æççæ³ï¼ä» ä¾åèãæ£å¦æåé¢æ说çï¼ç¨æ³å¾æ¨¡ç³ï¼åéä¹ä¸ä¸å®ä¼æ¥ï¼èªå·±éçç¨è¡¨åçä¹è¦å¡«å®ã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">1. H1Båæä¸å·çæï¼å¦æä½ æ¥ç¾å½ä¸è¶³äºå¹´ï¼ä¹åF1é½æ¯exemptçï¼é£ä¹ä»è¿å¤©å¼å§ç®å¤©æ°å°å¹´åºåªæ92天ï¼ä¸æ»¡è¶³substantial presence testï¼åºä»ç®nonresident alienï¼æ¥1040NRãTreatyï¼æä¸æ¨èï¼å¨ä¸ç¾treaty ARTICLE 20 (Students and Trainees)éåå°ï¼</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">A student, business apprentice or trainee who is, or was immediately before visiting a Contracting State, a resident of the other Contracting State and who is present in the first- mentioned Contracting State solely for the purpose of his education, training or obtaining special technical experience shall be exempt from tax in that Contracting State with respect to: (a) payments received from abroad for the purpose of his maintenance, education, study, research or training; (b) grants or awards from a government, scientific, educational or other tax-exempt organization; and (c) income from personal services performed in that Contracting State in an amount not in excess of 5,000 United States dollars or its equivalent in Chinese yuan for any taxable year. The benefits provided under this Article shall extend only for such period of time as is reasonably necessary to complete the education or training.</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">æ认为å¨H1Bçæçé£ä¸å¹´ä½ ç“å¨æºå°±ä¸çº¯”äºï¼å¹¶ä¸æ¯æä¹æ»¡è¶³è¯¥treatyã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">å½ç¶ï¼YMMVã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">2. æä¸å¡«8843ï¼æä¸æèªå·±claimæexempt individualï¼æä¸å°±æresident alienäº?æ¥1040 processçå¿«ï¼è¿å¤äºä¸ªstandard deductionå åå¤ï¼æ¯treatyçäºååç®å¢ãå¦ä½ï¼æ æ³è¯è®ºï¼æ£å¦åæ说å°ï¼å¹¶æ²¡æææè§å®ä¸å¡«8843çæ©ç½ãä½æ¯æç¹å¤ªä¸æ常çåºçï¼æé£é©ã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">Again, YMMVã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">3. Dual-Statusãå¾å¤äººæè¿ä¸ªï¼å°±æ¯çä¸ä¸å¹´æ»¡è¶³æ¡ä»¶åï¼å¯ä»¥å°2015å¹´åæ两段æ¥ï¼ä¸æ®µnonresident alienï¼ä¸æ®µresident alienãè¿æ ·å°±å¯ä»¥ç¨treatyäºãä½æä¸è¬çå¿ä¸å»ºè®®ï¼çç±å¦ä¸:</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">a. æ¯è¾å¤æï¼èä¸å¿ 须延æç第äºå¹´æ»¡è¶³æ¡ä»¶ã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">b. 没æStandard deductionã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">c. 夫妻è¿æ¯ä¸è½ä¸èµ·fileã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">d. ç¨çæç §married filing separatelyã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">e. Exemptionä¸è½è¶ è¿resident aliené£ä¸ªé¶æ®µçtaxable incomeã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">f. ççã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">è¿ä¹å¤çéå¶å¨æçæ¥è¿ä¸å¦æ¿æ æ¥1040NRå treatyçé£é©æ¥çç´æªäºå½ã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">è¿ä¸ªé®é¢ä¸å®æ·±ç©¶ï¼å¦æè°è½æ¾å°å®æ¹ç解éæ´æ¯æ¬¢è¿ææã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">å¦å¤ï¼ä¸æææå 容é½æ¯èé¦å±é¢çï¼å·ç¨çé®é¢æ¯ä¸ªå·é½ä¸ä¸æ ·ï¼æ æ³ä¸æ¦è论ãæç 究è¿å å·çï¼ä¹æ¯ä¼è¯´çº·çºï¼ä¸ªäººå¾åæå å·å± æ°æ¥ã</span></p>
<p style="font-size:20px;"><strong><span style="font-size:20px;">å°ç»ï¼</span></strong></p>
<p style="font-size:16px;"><span style="font-size:16px;">åæåççä¸å®¹æï¼åéäºæ人说ï¼åä¸å ¨æ人说ï¼åå¤äºååä¸å®ã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">æ¥ç¨ä¹ççä¸ç®åï¼æ¥éäºæ人æ¥ï¼æ¥å°äºæ人æ¥ï¼æ¥å¤äºåå¿ç¼é±ã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">å¸æèªå·±è¿è½ä¿ææ¿æ 以ååä¸ªè¶ çº§æåï¼é ç¦å¦å¼å¦å¦¹ã</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">ç¥æ¿å¤§å®¶ç¨èµè¶ç¼´è¶å¤ä»¥åæä¸ºè¶ çº§å¯è±ªï¼ç¦æ³½å¤©ä¸ç¾å§ã</span></p>
<p style="font-size:16px;"><strong><span style="font-size:16px;">éè¦æ件åè¡¨æ ¼ï¼Googleæ°åå³å¯ï¼ï¼</span></strong></p>
<p style="font-size:16px;"><span style="font-size:16px;">https://www.irs.gov/pub/irs-pdf/p519.pdf</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">https://www.irs.gov/pub/irs-pdf/f8843.pdf</span></p>
<p style="font-size:16px;"><span style="font-size:16px;">***æ¬æç»Caiwadeææ转载èªä»ä¸ªäººå客ï¼http://weibo.com/ttarticle/p/show?id=2309403935435016534127</span></p>

留学生报税基础指南（涵盖F1->OPT-&H1B）
