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답변해 주신 내용을 종합한 결과
1040 (married jointly)로 하되 (저는 married이고 가족이 항상 같이 움직였습니다)
1040 scheduleA를 첨부하여
dual-status라는 것을 적시하여
mailing을 하면 되겠군요.
dual-status로 하는 경우
itemized deduction만 허용되기 때문에
standard deduction을 적용하는 경우보다 refund 금액이 작아질 것이구요.
이제  itemized deduction 하는 방법만 공부하면 되겠군요.

turbo tax에서 그냥 itemized deduction으로 계산해서
e-filing만 하지 않고 프린트 한 뒤에
맨 위에 dual-status filing이라고 적어서 보내도 될 것 같은데
별 문제가 없겠죠.

친절한 답변 감사합니다.



Tim6129님이 2012-03-09 15:01:52.0에 쓰신글
>tax님이 2012-03-09 14:23:18.0에 쓰신글
>>빠르게 답변을 주시니 다시한번 감사드립니다.
>>    'dual status에서 U.S residency가 된 부분부터 resident alien으로 U.S income만으로 filing을 하면 되는 것인가요'
>>위의 질문은 제가 U.S resident alien 이 된 이후로는 U.S 이외에서의 income이 없어서 total income이 U.S income과 동일하기 때문에 그렇게 표현을 한 것입니다.
>>total income 이라고 하면 yearly total from all sources로 생각하게 되서 그런데요.
>>여기서 말하는 all income은 5월부터 12월까지의 total income을 말하는 것이겠지요?
>>그래서 저는  U.S에 온 이후로는 해외에서의 income이 없으므로
>>1040에서 보고해야 되는 income이 2011년 5월부터 12월31일까지의 income (W-2에 나와있는 금액)만으로 하면 되는 것이겠죠?
>>그런데 1040에 추가해서 1040NR도 반드시 같이 내야하나요?
>>1040은 turbo tax에서 하면 될 것 같은데
>>1040NR은 어떻게 해야할 지 모르겠군요.
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>“dual status에서 U.S residency가 된 부분부터 resident alien으로 U.S income만으로 filing을 하면 되는 것인가요' 위의 질문은 제가 U.S resident alien 이 된 이후로는 U.S 이외에서의 income이 없어서 total income이 U.S income과 동일하기 때문에 그렇게 표현을 한 것입니다.”---> I see. I gotcha.
>“total income 이라고 하면 yearly total from all sources로 생각하게 되서 그런데요. 여기서 말하는 all income은 5월부터 12월까지의 total income을 말하는 것이겠지요?”----> I guess so;your  taxable(gross income, NOT exempt from US taxation) US source income that you earned in US from May 2011-Dec 31 2011 in US.
>“그래서 저는 U.S에 온 이후로는 해외에서의 income이 없으므로  1040에서 보고해야 되는 income이 2011년 5월부터 12월31일까지의 income (W-2에 나와있는 금액)만으로 하면 되는 것이겠죠? “---->In general correct; however, it depends. As said previously, as a dual-status taxpayer not filing a joint return(I guess yu are single), you are taxed on income from all sources for the part of the year you were a resident alien from May 201-Dec 31, 2011. Generally, you are taxed on income only from U.S. sources for the part of the year you were a nonresident alien. However, all income EFFECTIVELY connected with the conduct of a trade or business in the US is taxable UNLESS you have the income. Income you received as a dual-status taxpayer from sources outside the US while a resident alien is ALSO taxable even if you became a nonresident alien after receiving it and before the close of the tax year. Conversely, income you received from sources outside the US while a nonresident alien(from Jan 1 2011-May 2011) is not taxable in most cases even if you became a resident alien after receiving it and before the close of the tax year. Income from U.S. sources is taxable whether you received it while a nonresident alien or a resident alien.
>“그런데 1040에 추가해서 1040NR도 반드시 같이 내야하나요? 1040은 turbo tax에서 하면 될 것 같은데  1040NR은 어떻게 해야할 지 모르겠군요”---> As you can see, you cannot e-file a dual-status return; it MUST be mailed. I am NOT familiar with TB.Turbo tax doesn't offer dual status support. NEITHER does anyone else. If you efile, you will be erroneously claiming that you are resident for the entire year when you are not. A dual status return except for India doesn't give you a standard deduction--thus the smaller refund.You should not sign Form 1040NR/1040NR-EZ. You can speak with an International Tax representatives at the IRS.
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>>Tim6129님이 2012-03-09 13:44:52.0에 쓰신글
>>>tax님이 2012-03-09 11:24:02.0에 쓰신글
>>>>답변 감사드리며 한번 더 질문드리겠습니다.
>>>>
>>>>정보를 찾다보니 일단 filing status가
>>>>dual status가 되는 것 같습니다.
>>>>2001-2005: Nonresident alien (F1 visa)
>>>>2005-2007: Resident alien (F1 visa)
>>>>2007.10월-2011. 4월: UK resident (UK work permit. UK tax). No U.S tax.
>>>>2011.5월- 현재: U.S. H1B1 visa
>>>>
>>>>이 경우 dual status로 filing을 해야하는지요?
>>>>영국에서의 residency를 가진 기간 동안에는
>>>>U.S income이 없으니
>>>>dual status에서 1040-NR에 해당하는 부분은 서류를 따로 작성하지 않아도 된다고 생각되는데 맞나요?
>>>>dual status에서 U.S residency가 된 부분부터 resident alien으로 U.S income만으로 filing을 하면 되는 것인가요?
>>>>
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>>>>Tim6129님이 2012-03-08 16:58:32.0에 쓰신글
>>>>>tax님이 2012-03-08 13:43:11.0에 쓰신글
>>>>>>답변 감사드리면 추가 질문입니다.
>>>>>>한국 국적이면, 미국 유학시절(2001-2007)에는 F1으로 세금 냈구요.
>>>>>>영국에서는 워크퍼밋으로 3년 반 (2007-2011) 일을 했습니다.
>>>>>>2011년 5월부터 San Jose의 직장으로 옮겼구요.
>>>>>>
>>>>>>터보택스에서 정보를 넣어보면 resident alien으로 되는데요. 이거 맞는 거겠죠?
>>>>>>그리고 foreign income에 대충 기억해서 금액을 넣어보면
>>>>>>foreign income exclusion을 적용받을 수 있다고 나오는데
>>>>>>실제 tax refund 금액은 foreign income을 넣은 경우
>>>>>>넣지 않았을 경우보다 몇천 달러 정도 줄어드는군요.
>>>>>>foreign income exclusion이 어떻게 적용되는 지 설명좀 부탁드립니다.
>>>>>>foreign income 이 미국에서의 taxable income의 tax band를 shift 시키는 것인지요?
>>>>>>그리고 관련 서류를 준비하는 것이 어려울 것 같은데 그냥 turbo tax에서 증비 서류 같은 것 없이 그냥 금액만 입력해도 별 문제가 없을까요?
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>>>>>>Tim6129님이 2012-03-08 00:18:17.0에 쓰신글
>>>>>>>tax님이 2012-03-07 21:26:37.0에 쓰신글
>>>>>>>>tax return을 신고해야 하는데요.
>>>>>>>>미국 유학시 6년 동안 세금을 낸 기록이 있어서 resident로 신고하면 될 것 같은데요. 문제는 작년 4월까지는 영국에서 일을 하다고
>>>>>>>>미국으로 건너왔습니다.
>>>>>>>>영국의 회계 연도는 4월-다음해 3월까지라서 세금 정산이 안된 달은 4월 한달이고요. 이부분에 대한 서류는 받은 것이 아직 없고 받을 수 있는 방법이 있는지도 모르겠네요.
>>>>>>>>turbo tax로 filing을 하려고 하는데, 해외 수입들을 물어보는데 어떻게 해야하는지요?
>>>>>>>>그리고 한국에 얼마안되는 현금이 있는 계좌도 모두 신고해야하나요?
>>>>>>>>조금씩 사용해서 줄어들고 있는 1만달러 미만인 은행계좌가 있는데
>>>>>>>>이런 것도 모두 신고 대상인가요?
>>>>>>>>영국에도 닫지 못하고 1천달러 미만으로 남은 계좌가 있는데 그런 것까지도 신고를 해야되는 지 궁금하네요.
>>>>>>>>주변에 이런 일을 도와주는 office가 있으면 의뢰를 하고 싶군요.
>>>>>>>>답변을 주실분께 미리 감사드립니다.
>>>>>>>>
>>>>>>>
>>>>>>>“미국 유학시 6년 동안 세금을 낸 기록이 있어서 resident로 신고하면 될 것 같은데요. 문제는 작년 4월까지는 영국에서 일을 하다고 미국으로 건너왔습니다. “--->Are you a US person,i.e., a US citizen, a GC holder  or a US resident for tax purposes under the US tax law???? OR are you a UK national???? F1/J1 visa holders, I mean, international students, are exempt from US FICA Taxes for five years. As you can see, as long as you are in the U.S. Under an F-1/J-1 visa and you have not been here under that status for 5 years, you are not treated as present here in the U.S. So, you  are considered as Non Resident Alien for a period of up to Five years. Once, you meet Substantial Presence Test in 6th year, then you must file 1040 or 1040A/1040(EZ) if you do not itemize your deductions on Sch A of 1040..
>>>>>>>“영국의 회계 연도는 4월-다음해 3월까지라서 세금 정산이 안된 달은 4월 한달이고요. 이부분에 대한 서류는 받은 것이 아직 없고 받을 수 있는 방법이 있는지도 모르겠네요. turbo tax로 filing을 하려고 하는데, 해외 수입들을 물어보는데 어떻게 해야하는지요?”---->I guess you need to contact a tax preparer who specializes in international taxation, i.e, UK taxation,  in your local area as you may need to report your world wide income, your UK income If you have,  to yur state/ the IRS.
>>>>>>>“그리고 한국에 얼마안되는 현금이 있는 계좌도 모두 신고해야하나요? 조금씩 사용해서 줄어들고 있는 1만달러 미만인 은행계좌가 있는데  이런 것도 모두 신고 대상인가요?”---->No; the FBAR form , I mean TD F90.22.1 form itself is filed with the US Secretary as an information only form indicating the foreign financial interest of the person or entity filing the form, to the extent that such interest exceeds $10,000 in aggregate. Since the aggregate value of your bank account(s) doesn’t exceed $10,000, you are NOT laiible for the form TD F90-22.1 form.
>>>>>>>“영국에도 닫지 못하고 1천달러 미만으로 남은 계좌가 있는데 그런 것까지도 신고를 해야되는 지 궁금하네요. “--->As described above, no.UNLESS the aggregate value of your bank account(s) exceeds $10,000 at any time during the calendar year, maybe 2011, you do not need to file FBAR/FATCA form, form 8938  with the IRS.
>>>>>>>“주변에 이런 일을 도와주는 office가 있으면 의뢰를 하고 싶군요. “--->In general, NOT all of the CPAs/EAs/Tax preparers know how to file FBAR, Form TD F 90-22.1, Form 3520 or FATCA Form 8938 or other forms. FBAR is not an income tax return. It is a supplement to the tax return that is shared with and used by the IRS. The FBAR form itself is filed with the US Secretary as an information only form indicating the foreign financial interest of the person or entity filing the form, to the extent that such interest exceeds $10,000 in aggregate.However, as long as you have financial (portfolio ) income that you earn overseas or interest income from your bank foreign bank account(s) overseas, then you may have to report the income to the IRS/your state, so I guess you need to find a tax practitioner who can file the form(s) in your local area.
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>>>>>“터보택스에서 정보를 넣어보면 resident alien으로 되는데요. 이거 맞는 거겠죠?”--->As long as you are a US resident for tax purposes under US tax law, you can file 1040 or 1040A/EZ if you do not itemize your deductions on Sch A of 1040. As a F1 visa holder, you are NOT subject to SPT test for five years, after 5 years, After you have completed 5-years on F1 , your days in the U.S. count towards the Substantial Presence Test. If you meet the SPT, you are resident for tax purpose, and must file resident tax return, 1040. Your income is subject to FICA taxes. On your tax return, you will get standard deduction unless you wish to itemize your deductions. If you are married, then you will file as Married Filing Jointly or Married Filing Separately. You can also claim exemption for dependents. On the resident tax return, just like the U.S. citizens and residents, you must report your worldwide income for the year. In some cases, even after spending more than five years as student in the U.S., you can still claim exemption from residency and not pay FICA taxes and file non-resident tax return if you must provide sufficient facts on an attached statement to establish that you do not intend to reside permanently in the United States. You must prove that you maintained closer connection to your country of citizenship than to the U.S.
>>>>>“그리고 foreign income에 대충 기억해서 금액을 넣어보면  foreign income exclusion을 적용받을 수 있다고 나오는데  실제 tax refund 금액은 foreign income을 넣은 경우  넣지 않았을 경우보다 몇천 달러 정도 줄어드는군요. foreign income exclusion이 어떻게 적용되는 지 설명좀 부탁드립니다. foreign income 이 미국에서의 taxable income의 tax band를 shift 시키는 것인지요? “--->I am not familiar with Turbo Tax; I guess you may contact the software vendor for explanation. If you meet  the conditions, then you are allowed to exclude up to $95,100 of your foreign earned income from your US expat taxes. As the name implies, the Foreign Earned Income Exclusion relies solely on foreign earned income. Foreign income from sources such as dividends, interest and rental income are not included since this income is not “earned” in the IRS’s view.I guess  a good start is to consult a US expat tax expert about your specific situation.If you meet certain requirements, you may qualify for the foreign earned income and foreign housing exclusions and the foreign housing deduction. To claim the foreign earned income exclusion, the foreign housing exclusion, or the foreign housing deduction, you must have foreign earned income , income that you earn in UK, your tax home must be in a foreign country, and you must be a U.S. citizen who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year,  or a U.S. resident alien who is a citizen or national of a country with which the US has an income tax treaty in effect and who is a bona fide resident of a foreign country or countries for an uninterrupted period that includes an entire tax year, or a  U.S. citizen or a U.S. resident alien who is physically present in a foreign country  for at least 330 full days during any period of 12 consecutive months . Your tax home is the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home. Your tax home is the place where you are permanently or indefinitely engaged to work as an employee or self-employed individual. Having a "tax home" in a given location does not necessarily mean that the given location is your residence or domicile for tax purposes.If you do not have a regular or main place of business because of the nature of your work, your tax home may be the place where you regularly live. If you have neither a regular or main place of business nor a place where you regularly live, you are considered an itinerant and your tax home is wherever you work.You are not considered to have a tax home in a foreign country for any period in which your abode is in the US. However, your abode is not necessarily in the US while you are temporarily in the US. Your abode is also not necessarily in the US merely because you maintain a dwelling in the US, whether or not your spouse or dependents use the dwelling.
>>>>>“그리고 관련 서류를 준비하는 것이 어려울 것 같은데 그냥 turbo tax에서 증비 서류 같은 것 없이 그냥 금액만 입력해도 별 문제가 없을까요?”--->Frankly, I am not sure if you are subject to your foreign earned income exclusion credit; If you qualify, you can use Form 2555 to figure your foreign earned income exclusion and your housing exclusion or  deduction. You may be able to use Form 2555-EZ, if you did not have any self-employment income for the year, your total foreign earned income did not exceed $92,900. Not all tax prep programs support Form 2555. The top two tax software programs, however, do support Form 2555 (foreign income exclusion) and Form 1116 (to claim the Foreign Tax Credit). TaxAct and TurboTax for the Web  support the foreign income forms.
>>>>>Please visit the IRS Website here for more info in detail; http://www.irs.gov/businesses/small/international/article/0,,id=96822,00.html
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>>>“2001-2005: Nonresident alien (F1 visa) “---->Correct;you, as a F1 visa holder, are exempt from SPT test for five years. As said previously, you were NOT subject to FICA Taxes but were subject to federal and state tax as long as you had US source income(perhaps your OPT/CPT income ).
>>>“2005-2007: Resident alien (F1 visa) “--->Correct;then you were subject to US taxes on your US source and world wide income.
>>>“2007.10월-2011. 4월: UK resident (UK work permit. UK tax). No U.S tax.”---> UK resident??? I am NOT familiar with UK taxation, so as said, you need to find a tax preparer specializing in UK taxation.
>>>2011.5월- 현재: U.S. H1B1 visa  이 경우 dual status로 filing을 해야하는지요? “In general yes; you are a dual status alien when you have been both a resident alien and a nonresident alien in the same tax year, 2011. Dual status does not refer to your citizenship, only to your resident status for tax purposes in the US. Since you  entered the US before July 3rd 2011 during the tax year, you met the Substantial Presence Test (which requires presence in the U.S, for at least 183 days)  in 2011and are considered dual-status alien and must file a dual-status tax return, which, for you, consists of a Form 1040 with a Form 1040NR as an attachment. In most cases, you cannot claim the Standard Deduction.I am not sure if you married. If you are married and your wife is with you on a H-4 visa, you can both choose to be treated as resident aliens, regardless of whether you entered the US before or after July 3rd, 2011. If you arrived before July 3rd, you are already dual-status as said previously. You can file your 2012 return as a US resident.
>>> “영국에서의 residency를 가진 기간 동안에는 U.S income이 없으니  dual status에서 1040-NR에 해당하는 부분은 서류를 따로 작성하지 않아도 된다고 생각되는데 맞나요?--->It depends. Please read through below statement. Your income from sources outside the US that was not effectively connected with a trade or business in the US is not taxable if you receive it while you were a nonresident alien. The income is not taxable even if you earned it while you were a resident alien or if you became a resident alien or a U.S. citizen after receiving it and before the end of the year.HOWEVER, you income from U.S. sources is TAXABLE whether you receive it while a nonresident alien or a resident alien unless specifically exempt under the Internal Revenue Code or a tax treaty provision. Generally, tax treaty provisions apply only to the part of the year you were a nonresident (However, an exception to this rule often exists for foreign students and scholars).
>>>“dual status에서 U.S residency가 된 부분부터 resident alien으로 U.S income만으로 filing을 하면 되는 것인가요?”--->I do NOT think so; IRS Pub #519 states, QUOTE,” For the part of the year you were a nonresident alien, you are taxed on income from U.S. sources ONLY”. So, you didn’t have to pay tax to the IRS since you had no US source income from Jan1 , 2011-May 2011, as you said.
>>>“For the part of the year, 2011, you were a RESIDNET ALIEN, you are taxed on income from ALL sources. Income from sources outside the US is taxable if you receive it while you were a resident alien. The income is taxable even if you earned it while you were a nonresident alien or if you became a nonresident alien after receiving it and before the end of the year.” So, on your return 1040, you need to report both US source and UK income to the IRS as a dual status alien( as you met the SPT test during the year  of 2011)..
>>>So, as you became a US resident at the end of year of 2011, you must file Form 1040,  as you are a dual-status taxpayer who became a resident during the year  2011 and who was a U.S. resident on the last day of the tax year, 2011 .You need to  write Dual-Status Return across the top of the return. Attach a statement to your return to show the income for the part of the year you are a nonresident. You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark "Dual-Status Statement" across the top.
>>>Please visit the IRS Website here: http://www.irs.gov/businesses/small/international/article/0,,id=96433,00.html
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