Non-Resident Aliens
Taxable Income
A non-resident alien (NRA) usually is subject to U.S. income tax only on U.S. source income. “Non-resident Alien”有来自美国的收入才要打税。 The general rules for determining U.S. source income that apply to most non-resident aliens are shown below:
To review detailed discussion of source income, refer to the general rules. See Publication 519, U.S. Tax Guide for Aliens for exceptions to the general rules and additional details.
Note: Not all items of U.S. source income are taxable.
How Income Is Categorized and Taxed
A non-resident alien's income that is subject to U.S. income tax must be divided into two categories:
1. Income that is effectively connected with a trade or business in the United States
2. Income that is not effectively connected with a trade or business in the United States
The Difference Between Effectively Connected and Not Effectively Connected Income
The difference between these two categories is that effectively connected income, after allowable deductions, is taxed at graduated rates. These are the same rates that apply to U.S. citizens and residents. Income that is not effectively connected is taxed at a flat 30% (or lower treaty) rate and no deductions are allowed against such income.
基金股票
根据个人经验， 这方面的税赋往往被代理商转交了，自己并不需要操心。这里也就几个数字需要注意。对于Non-Resident Alien而言，股息收入可以享受treaty 待遇，只有10%。 但股票收入大头是股票增值，这块收入依旧是30%的税率。换句话说：拿F签证炒股，实在很难赚钱。
报税方法
* Married Filing Jointly
Generally, the taxpayer cannot file as married filing jointly if either spouse was a non-resident alien at any time during the tax year. However, non-resident aliens married to U.S. citizens or residents can choose to be treated as U.S. residents and file joint returns. For more information on these choices, refer to non-resident Spouse Treated as a Resident in Publication 519.
* Qualifying Widow(er)
A non-resident alien may be eligible to file as a qualifying widow(er) and use the joint return tax rates if:
1. They were a resident of Canada, Mexico, Japan, South Korea, or a US national, and:
2. Their spouse died in 1999 or 2000 and they have not remarried, and
3. They have a dependent child living with them
Note: See the instructions for Form 1040NR for the rules for filing as a qualifying widow(er) with a dependent child.
* Head of Household
A non-resident alien cannot file as head of household if they were a non-resident alien at any time during the tax year. 没戏。
* Married Non-resident Aliens Filing Separately
Married non-resident aliens who are not married to US citizens or residents generally must use the Tax Table column or the Tax Rate Schedule for married filing separate returns when determining the tax on income effectively connected with a US trade or business. They normally cannot use the Tax Table column or the Tax Rate Schedule for single individuals. 必须个人报税，不可联合报税。
个人减免 (Personal Exemption)
Generally, if a non-resident alien is engaged in a trade or business in the United States, he or she can claim only one personal exemption. An exemption for a spouse and a dependent may be claimed if the spouse or dependent is described in any of the following categories.
1. If a resident of Mexico or Canada or a national of the United States.
2. They can also claim a personal exemption for their spouse if the spouse had no gross income for U.S. tax purposes and was not the dependent of another taxpayer. In addition, they can claim exemptions for their dependents who meet certain tests. Residents of Mexico, Canada, or nationals of the United States must use the same rules as US citizens to determine who is a dependent and for which dependents exemptions can be claimed. See Publication 501 for these rules.
Pursuant to tax treaties certain residents of Japan or South Korea and certain students and business apprentices from India may be able to claim exemptions for their spouse and dependents. Refer to IRS Publication 519 for details.
Standard Deduction
Non-resident aliens cannot claim the standard deduction. However, students and business apprentices from India may be eligible to claim the standard deduction. Refer to Publication 519, U.S. Tax Guide for Aliens for more information.
这部分是所有人都不用交税的, 2010的减免额是$3650. Non-Resident Alien不能为其配偶及子女申请此项减免，只能宣报自己的减免。 注意！！如果父母赴美探亲，在美国居留时间满足一定要求，则可以作为受养者（Dependent）， 使赡养者获得个人减免。但赡养者的报税身份必须为 Resident Alien！！
Deductions
A non-resident alien can claim deductions to figure their effectively connected taxable income. They generally cannot claim deductions related to income that is not connected with their US business activities. Except for personal exemptions, and certain itemized deductions, a non-resident alien can claim deductions only to the extent they are connected with their effectively connected income. Non-resident aliens can deduct certain itemized deductions if they receive income effectively connected with their US trade or business. These deductions include:
* State and local income taxes,
* Charitable contributions to US organizations,
* Casualty and theft losses,
* Miscellaneous itemized deductions, and
* The ordinary and necessary expenses related to a U.S. trade or business.
不能用$5450的standard deduction，只能用Itemized，多交500多刀的税呢。用软件可是自动选了5450，还把600刀recovery rebate credit也自动选了，比结果多1000多刀的退税。Itemized deduction 对于Non-Resident Alien而言，也就是州税与地方税了。Standard deduction是跟non-resident 没关系的，2010的扣税额为$5700。
Adjustments to Gross Income
Non-resident aliens may claim the following adjustments to gross income if they meet the qualifications for each adjustment:
* IRA Deduction
* Student Loan Interest Deduction 学生贷款
* Archer MSA Deduction
* Moving Expenses (要超过50 Miles)
* Self-Employed Health Insurance Deduction
* Self-Employed SEP, SIMPLE, and Qualified Plans
* Penalty for early withdrawal of Savings
* Scholarship and Fellowship Grants excluded
Refer to IRS Publication 519 and other IRS Publications for further information.
Education and Earned Income Credits
If they are a non-resident alien for any part of the year, they generally cannot claim the Earned Income Tax Credit, the Hope Credit, or the Lifetime Learning Credit. However, they may claim an adjustment for the student loan interest deduction. Refer to IRS Publication 519 for details.
Self-Employment Tax
Non-resident aliens are not liable to pay self-employment tax.
好处
Resident alien 要缴纳social security tax 和Medicaid的， 而non-resident alien则不需要。也有例外，要看你VISA的类型，TN是要交的，参见:
http://www.irs.gov/businesses/small/international/article/0,,id=129427,00.html
Which Form to File
Non-resident aliens who are required to file an income tax return should use Form 1040NR or, if qualified, Form 1040NR-EZ. Refer to the Instructions for Form 1040NR-EZ to determine if they may use Form 1040NR-EZ. If they do not qualify to file Form 1040NR-EZ, they must file Form 1040NR. Non-resident 应使用1040NR表或 1040NR-EZ表。 If filing Form 1040NR-EZ, they can only claim "Single non-resident alien" or "Married non-resident alien" as the filing status. Use Schedule A of Form 1040NR to claim itemized deductions. If they are filing Form 1040NR-EZ, they can only claim a deduction for state or local income taxes. If they are claiming any other deduction, they must file Form 1040NR. For a discussion about certain itemized deductions refer to IRS Publication 519.
http://law.gsu.edu/taxclinic/3578.html
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