├── LICENSE ├── estimate_gross_income.R └── README.md /LICENSE: -------------------------------------------------------------------------------- 1 | MIT License 2 | 3 | Copyright (c) 2022 Siyuan Feng 4 | 5 | Permission is hereby granted, free of charge, to any person obtaining a copy 6 | of this software and associated documentation files (the "Software"), to deal 7 | in the Software without restriction, including without limitation the rights 8 | to use, copy, modify, merge, publish, distribute, sublicense, and/or sell 9 | copies of the Software, and to permit persons to whom the Software is 10 | furnished to do so, subject to the following conditions: 11 | 12 | The above copyright notice and this permission notice shall be included in all 13 | copies or substantial portions of the Software. 14 | 15 | THE SOFTWARE IS PROVIDED "AS IS", WITHOUT WARRANTY OF ANY KIND, EXPRESS OR 16 | IMPLIED, INCLUDING BUT NOT LIMITED TO THE WARRANTIES OF MERCHANTABILITY, 17 | FITNESS FOR A PARTICULAR PURPOSE AND NONINFRINGEMENT. IN NO EVENT SHALL THE 18 | AUTHORS OR COPYRIGHT HOLDERS BE LIABLE FOR ANY CLAIM, DAMAGES OR OTHER 19 | LIABILITY, WHETHER IN AN ACTION OF CONTRACT, TORT OR OTHERWISE, ARISING FROM, 20 | OUT OF OR IN CONNECTION WITH THE SOFTWARE OR THE USE OR OTHER DEALINGS IN THE 21 | SOFTWARE. 22 | -------------------------------------------------------------------------------- /estimate_gross_income.R: -------------------------------------------------------------------------------- 1 | # assuming claim treaty in Form 8833; assistantship instead of fellowship; no investments 2 | # independent variables - change based on your own situation 3 | wage.total <- 30000 # source: RA contract 4 | insurance.deduct.beforetax <- 28*24 # source: income statement - Dean & Dental + DeltaVision 5 | insurance.deduct.aftertax <- 9.5*24 # source: income statement - Accident Insurance + Accidental Death 6 | treaty <- 5000 # source: China-US tax treaty 20(c) 7 | # tuition <- 1276 # source: box 1 , form 1098-T 8 | tuition <- 2245 # notice: normally should be the same as 1098-T tuition 9 | exemption <- 700 # source: Form 1-NPR box 36 10 | 11 | # response variables 12 | ## state income tax 13 | income.withhold.state <- wage.total - insurance.deduct.beforetax 14 | income.taxable.state <- wage.total - treaty - insurance.deduct.beforetax - tuition - exemption 15 | tax.state.withhold <- (income.withhold.state - 24250)*0.053 + 993 # source: 2021 WI state individual income tax rates 16 | tax.state <- ((income.taxable.state + tuition - 12120)*0.0465 + 429)*income.taxable.state/(income.taxable.state + tuition) # source: 2021 WI state individual income tax rates 17 | 18 | ## federal income tax 19 | income.withhold.federal <- income.withhold.state 20 | income.taxable.federal <- wage.total - treaty - insurance.deduct.beforetax - tuition - tax.state.withhold # source: Form 1040-NR 21 | tax.federal.withhold <- (income.withhold.federal - 10275)*0.12 + 1027.5 # source: 2022 federal income tax rates 22 | tax.federal <- (income.taxable.federal - 10275)*0.12 + 1027.5 # source: 2022 federal income tax rates 23 | 24 | ## estimated gross income before receiving tax return 25 | income.gross.withhold <- wage.total - insurance.deduct.beforetax - insurance.deduct.aftertax - tuition - tax.state.withhold - tax.federal.withhold 26 | income.gross.withhold 27 | 28 | ## estimated gross income after receiving tax return 29 | income.gross.return <- wage.total - insurance.deduct.beforetax - insurance.deduct.aftertax - tuition - tax.state - tax.federal 30 | income.gross.return -------------------------------------------------------------------------------- /README.md: -------------------------------------------------------------------------------- 1 | # NRA留学生报税简明步骤 及全网资源汇总（UW-Madison版） 2 | 3 | ```ruby 4 | 2025.04.11 于Sprintax提交2024年联邦税的e-file 5 | 2024.05.01 银行账户显示收到IRS联邦税退税 6 | 2024.04.10 寄出Wisconsin State Tax forms 7 | 2024.04.08 于Sprintax提交2023年联邦税的e-file 8 | 2024.04.01 bad news! Wisconsin state tax自2023报税年度取消了NRA的efile选项，目前只能采用第三方电子填报州税表（如Sprintax), 或者去官网下载表格，手动填报。 9 | 2024.04.01 good new! UW为全校的NRA同学们购买了价值$50的Sprintax线上报税系统，支持e-file联邦税,填报比OLT更简单，快捷。 10 | 2023.03.08 联邦税refund已到账 11 | 2023.03.01 州税refund已到账。我误报了standard deduction（不适用于NRA），申报金额高于实际应得退款，但财政部自动帮我更正了 12 | 2023.02.15 本人efile后两天，IRS 和威斯康星州财政部均显示已收到税表（received),正在等待approve和退款 13 | 2023.02.01 增加了efile选项。 14 | ``` 15 | 16 | ## 报税科普（推荐阅读） 17 | 18 | 1. [留学生报税 2021年全解析](https://taxpanda.com/留学生报税/#如果留学生来美国没报过税，没收入，之前忘了交Form_8843会怎么样) 19 | 2. [史上最全W-2报税工资单解析](https://taxpanda.com/w2是什么/) 20 | 3. [奖学金免税【最全攻略】](https://taxpanda.com/奖学金免税/) 21 | 4. [报税指南by UW CSSA](https://pages.cs.wisc.edu/~sh/报税指南.pdf) 22 | 5. [2021年Nonresident Alien报税小结](https://yo1995.github.io/life/2021-tax-season/) 23 | 24 | ## 开始之前 25 | 26 | 本指南的联邦税部分主要针对基于UW Glacier系统的纸质版报税（邮寄税表给IRS），也可供非本校同学参考。然而众所周知，基于在线软件的电子版报税（efile）有众多优势：填写方便且退税快，几周内就能收到退税（纸质版往往需要长达几个月，还有寄丢/IRS接收税表失败的风险），收入低于$73000甚至可以[免费使用](https://apps.irs.gov/app/freeFile/)，联邦税和州税一起file还可以节省时间；efile的问题是主流软件如Turbotax，taxact只适用于resident alien (RA), 不支持non-resident alien (NRA)；而支持NRA efile的软件较少（已知仅有OLT和Sprintax)。有兴趣尝试efile的NRA同学，请移步以下攻略： 27 | 1. [NRA留学生免费efile: OLT vs Sprintax](https://www.luweicky.com/2021/03/oltefile-1040nr8843.html#核对税表并e-file) 28 | 2. [Non Resident留学生efile报税指南（Sprintax篇)](https://www.dealmoon.com/guide/935542) 29 | 30 | 无论采用纸质报税还是efile，需提前准备好2021税年相关表格，主要包括： 31 | 1. Form W-2 (Where to get? MyUW - Payroll Information - Tax Statements - W-2 forms） 32 | 2. Form 1098-T (Where to get? MyUW - Student Center - Financial Account - View 1098T) 33 | 3. Form 1042-S (Where to get? 如有fellowship/scholarship,会收到邮件通知，从Glacier上下载) 34 | 4. 各种1099表格(如有），例如：1099-MISC, 1099-INT, ... 35 | 36 | --- 37 | ## Step1: 在GTP系统中填报Form 1040-NR（联邦税） 38 | Tip & Ref: 39 | 1. 通过[Glacier](https://www.online-tax.net)进入GTP系统后，跟随系统指示填表即可 40 | 2. [UW-Madison CS 硕士生的个人报税经历](https://github.com/mzj14/prepare-tax-return) 41 | 3. [1040NR怎么填 ？](https://taxpanda.com/1040nr怎么填/https://taxpanda.com/1040nr怎么填/) 42 | 43 | --- 44 | ## Step2: 填写Form 8833, 用于claim tax treaty 45 | Tip： 46 | 1. 如果当前税年已在Glacier里claim过treaty用于免除预扣税，或已经向学校提交过Form 8233，则免去此项。 47 | 2. Form 8233和8833的区别：8233用于免除预扣税，交给雇主/学校；8833用于报税时申请免税条例，交给IRS。 48 | 49 | Ref： 50 | 1. [留学生报税如何利用 Tax Treaty 轻松省下1000刀？（内含Form 8833填写攻略）](https://taxpanda.com/tax-treaty/) 51 | 2. [什么是 8233 和 8833 表格？](https://gonglue.us/form-8233-8833) 52 | 53 | --- 54 | ## Step3: 将GTP系统生成的Form 1040-NR和8843打印签字，连同Form 8833一同寄给IRS 55 | IRS地址:\ 56 | Department of the Treasur\ 57 | Internal Revenue Service\ 58 | Austin, TX 73301-0215\ 59 | USA 60 | 61 | --- 62 | ## Step4: 使用[Wisconsin efile](https://www.revenue.wi.gov/Pages/WI-efile/home.aspx)系统填报Form 1-NPR（state tax form for non-residents & part-year resident) 63 | Tip： 64 | 每个box右上角有个小问号，鼠标悬停会有提示从哪里获取数据。大部分数据来自GTP生成的1040表格。 65 | 66 | 常见错误：[NRA不能claim standard deduction](https://www.revenue.wi.gov/TaxForms2023/2023-Form1NPR-inst.pdf#page=49)， 填写税表时需要注意！ 67 | 68 | Ref： 69 | 1. [UW-Madison CS 硕士生的个人报税经历](https://github.com/mzj14/prepare-tax-return) 70 | 2. [官方instruction](https://www.revenue.wi.gov/TaxForms2021/2021-Form1NPR-Inst.pdf) 71 | 3. [官方报税信息for NRA](https://www.revenue.wi.gov/DOR%20Publications/pb122.pdf) 72 | 73 | --- 74 | 所需时长：6-8 小时 75 | 本人报税身份：NRA, 50% Research Assistant, 无fellowship/scholarship 76 | 77 | --- 78 | # Q & A 79 | 80 | ## 如何寻求免费帮助？ 81 | IRS官方热线基本无法接通人工服务，但可以致电IRS下属的[本地纳税人求助中心（Taxpayer Assistance Center TAC）](https://apps.irs.gov/app/office-locator/)，如Madison TAC的预约热线： (844)545-5640。号码主要用于预约现场咨询，相对简单的问题其实可以通过电话得到直接解答。 82 | 83 | ## 如何查询退税进度？ 84 | IRS官网的[Get Refund Status](https://sa.www4.irs.gov/irfof/lang/en/irfofgetstatus.jsp)向公众提供了退税进度查询，但许多同学反映无法从中获取退税进度的有效信息。由于TAC具有高于public access的系统权限，可以前往本地TAC（需电话预约）查询退税进度。 85 | 86 | ## 已婚NRA有哪些报税选项？ 87 | 1. 如果[夫妻双方均为NRA](https://taxpanda.com/dual-status/#Dual_Status_Alien双重身份外国人的优势和限制情况)，则只能选择“Married Filing Separately” (适用于联邦税和州税)，不能选择“Married Filing Jointly”。 88 | 2. 如果选择“Married Filing Separately”，Wisconsin州税表会要求提供配偶的SSN。如果配偶暂无SSN或者ITIN，则无法e-file州税，只能[在配偶SSN一栏填入“NRA”](https://ttlc.intuit.com/community/taxes/discussion/if-my-spouse-will-not-file-us-taxes-do-i-need-a-ssn-or-itin-they-have-no-income-and-have-never-been/00/2847588)，并寄纸质版到州税办公室。 89 | 90 | --- 91 | ## 另附：[2022年度净收入计算器 in R](https://github.com/Sfeng666/2022_tax_filing/blob/main/estimate_gross_income.R) 92 | input：modify values of line 3 - 8 93 | output: 94 | * line 26: income.gross.withhold (退税前净收入） = 总收入 - 预扣州税 - 预扣联邦税 - segregated fee - 保险 95 | * line 29: income.gross.withhold (退税后净收入） = 总收入 - 实际州税 - 实际联邦税 - segregated fee - 保险 96 | 97 | --- 98 | 免责声明：免责声明：本文仅是一般性的描述，不构成任何税务或法律建议。 99 | --------------------------------------------------------------------------------