Vivinavi : Los Angeles : (United States) Los Angeles

• 昭和のおとっつぁん
• 2021/03/13 (Sat) 22:04
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#76

Big deal.

• tax man
• 2021/03/13 (Sat) 22:05
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j visa This is in response to your question regarding the postdoc's tax return.

＞ 2018 ・ Since I am a non-resident in the US for 2019 and have been in the US since 2018,
＞ I thought it would fall within the 2 year period under the tax treaty, so I did not file that amount in the US and
＞ had a Japanese tax attorney I had a Japanese tax accountant pay the tax in Japan.

This was a big mistake.

For the first two years on the J visa, I should have reported that income in the US and treated it
tax free under Article 20 of the US-Japan tax treaty. Salary paid from Japan through a US university, even if
not properly processed by the US university, should be reported in writing with a copy of the payment record and attached to the tax return
, stating that this income is not subject to US-Japan' Tax Treaty Article 20
taxation. You should have filed a tax return in the U.S., explaining in writing that this income is exempt from taxation under Article 20 of the U.S. Japan's Tax Treaty.

If you had asked earlier, I could have answered your question, but I think it is too late now.

＞ ① Is it correct that I only need to submit Form 1040 to the IRS this time ？
＞ Also, what is the face value of the income that I should enter, even though I am a resident alien but I have 1042 － S ＋
＞
＞ for the month after 2 years have passed since coming to the U.S. (in this case, after fall 2020 - end of year) ？

For the 3rd year, the amount of 2,042 for the 1st year is not included. With respect to the tax return, unlike the first and second years,
the tax exemption amount from the end of the two-year tax exemption period
until then, and the income from the third year until December 31 are calculated separately and reported as taxable income at
1040 for that portion.

Thus, two returns are made: one for income
up to the end of the second year on 1040NR, which is reported on 1040NR and treated tax free under Tax Treaty.
Next, income from the third year through December 31 is filed normally on a 1040.
The 1040NR is a Dual Status Statement and the 1040 is marked as a Dual Status Return
. In other words, the two returns are prepared and filed together.

＞ ② The income on the form to be submitted to California is
＞ the sum of all salaries received from Japanese universities for 2020 ＋ the face value of 1042-S
＞. ？ Do I have to attach any documents to prove the amount of salary from Japan
＞ ？

Since there is no special tax treaty treatment for California tax returns, I am not sure if I can file a tax return for the entire year.
I will report all income earned for the year.
You will pay quite a bit.

This is how we will process your tax return based on the information you provided.
This year, I have five tax returns for J visa holders, including the one I completed yesterday, and
every well-known university is processing them in different ways and cannot process them without a letter of explanation
and I have already sent a J visa to the S University in San Francisco. I have already agreed to contact
the J visa holder at S University in San Francisco to see what documents he should submit to the university
from the beginning of his assignment
due to the university's payroll processing.

Even if you understand the concept of filing, documentation is a whole other world, and I don't think you can do Dual Status Returns
if you are a professional and have never handled them. If you decide
that you cannot do it, please do not hesitate to contact me directly.

E Mail AddressはTAXMAN215@YAHOO.COM

• 昭和のおとっつぁん
• 2021/03/13 (Sat) 22:07
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＞ I was just giving you a heads up

you don't do that.

• 昭和のおとっつぁん
• 2021/03/13 (Sat) 22:13
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76
gone

• 昭和のおとっつぁん
• 2021/03/14 (Sun) 08:29
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80
Some people notice something when they get a reminder,
others don't seem to notice anything.