세금 | 국민연금
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Tim6129관련링크
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궁금해요님이 2012-05-05 10:14:21.0에 쓰신글
>CA에 살고있는 영주권자인데 곳 한국에서 국민연금 수령이 가능한 나이입니다. 국민연금을 일시 상환받지 않고 매월 받을 계획인데 이 경우 미국에서 Federal, State Income Tax를 내야하는지요?
“국민연금을 일시 상환받지 않고 매월 받을 계획인데 이 경우 미국에서 Federal, State Income Tax를 내야하는지요?”----> It depends on the tax treaty the US has with korea. (If you qualify for Social Security benefits from both the US and Korea and you did not need the agreement to qualify for either benefit, the amount of your U.S. benefit may be reduced. This is a result of a provision in U.S. law that can affect the way your benefit is figured if you also receive a pension based on work that was not covered by U.S. Social Security. For more information, you can call our toll-free number, 1-800-772-1213, and get the publication)Either you will pay US tax on it, or you will pay tax in Korea and get a credit on the US tax return.According to the IRS rules, as a general rule, the pension/annuity articles of most tax treaties allow the country of residence, US, (as determined by the residency article) to tax the pension or annuity under its domestic laws. This is true unless a treaty provision specifically amends that treatment. Some treaties, for example, provide that the country of residence,US, may not tax amounts that would not have been taxable by Korea if you were a resident of korea. In some cases, government pensions/annuities or social security payments may be taxable by the government making the payments , in this case by korea. There also may be special rules for lump-sum distributions. You need to look at each treaty carefully. If there is no tax treaty that specifically addresses the issue -- and in the majority of cases there won't be -- the income is fully taxable in the US. If you are paying a tax in Korea on the pension you claim a credit for that tax by attaching Form 1116 to your Form 1040 tax return. The credit is limited to the lower of the foreign tax paid or the tax that the US would have collected on the pension income. If you are required and did pay foreign taxes on the foreign pension, then you can file Form 1116 "Foreign Tax Credit" to claim the foreign taxes as a non-refundable credit on your form 1040. For example, You paid $500 USD in Korean taxes, then, your tax liability on the 1040 is $400 USD then your Foreign Tax Credit will be $400.But if your tax liability is $1000, then your Foreign Tax Credit will be $500.You cannot go below $0 with non-refundable credits. If you wish to apply for U.S. or Korean benefits then, you need to visit or write any U.S. Social Security office; or Phone our toll-free number, 1-800-772-1213 for more inofmration. You can apply for Korean benefits at any U.S. Social Security office by completing an application form KOR-USA 1. I guess you need to cojtact Soc Sec administration.
Please visit the Web site here for more information: http://www.ssa.gov/international/Agreement_Pamphlets/korea.html
>CA에 살고있는 영주권자인데 곳 한국에서 국민연금 수령이 가능한 나이입니다. 국민연금을 일시 상환받지 않고 매월 받을 계획인데 이 경우 미국에서 Federal, State Income Tax를 내야하는지요?
“국민연금을 일시 상환받지 않고 매월 받을 계획인데 이 경우 미국에서 Federal, State Income Tax를 내야하는지요?”----> It depends on the tax treaty the US has with korea. (If you qualify for Social Security benefits from both the US and Korea and you did not need the agreement to qualify for either benefit, the amount of your U.S. benefit may be reduced. This is a result of a provision in U.S. law that can affect the way your benefit is figured if you also receive a pension based on work that was not covered by U.S. Social Security. For more information, you can call our toll-free number, 1-800-772-1213, and get the publication)Either you will pay US tax on it, or you will pay tax in Korea and get a credit on the US tax return.According to the IRS rules, as a general rule, the pension/annuity articles of most tax treaties allow the country of residence, US, (as determined by the residency article) to tax the pension or annuity under its domestic laws. This is true unless a treaty provision specifically amends that treatment. Some treaties, for example, provide that the country of residence,US, may not tax amounts that would not have been taxable by Korea if you were a resident of korea. In some cases, government pensions/annuities or social security payments may be taxable by the government making the payments , in this case by korea. There also may be special rules for lump-sum distributions. You need to look at each treaty carefully. If there is no tax treaty that specifically addresses the issue -- and in the majority of cases there won't be -- the income is fully taxable in the US. If you are paying a tax in Korea on the pension you claim a credit for that tax by attaching Form 1116 to your Form 1040 tax return. The credit is limited to the lower of the foreign tax paid or the tax that the US would have collected on the pension income. If you are required and did pay foreign taxes on the foreign pension, then you can file Form 1116 "Foreign Tax Credit" to claim the foreign taxes as a non-refundable credit on your form 1040. For example, You paid $500 USD in Korean taxes, then, your tax liability on the 1040 is $400 USD then your Foreign Tax Credit will be $400.But if your tax liability is $1000, then your Foreign Tax Credit will be $500.You cannot go below $0 with non-refundable credits. If you wish to apply for U.S. or Korean benefits then, you need to visit or write any U.S. Social Security office; or Phone our toll-free number, 1-800-772-1213 for more inofmration. You can apply for Korean benefits at any U.S. Social Security office by completing an application form KOR-USA 1. I guess you need to cojtact Soc Sec administration.
Please visit the Web site here for more information: http://www.ssa.gov/international/Agreement_Pamphlets/korea.html
작성일2012-05-05 23:39
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