洋桃美国留学必杀技之报税指南洋桃留学学生报税指南,对于每个留学在美国的同学都超级有用的填写攻略指南!＊各种税皆可于在线申报1040NR-EZ填写指南（第一页）（无收入者免填）Your first name and initial: e.g. Shr-Wei, SC (C为Last Name的第一个字母)Last Name: ChenIdentifying number: Social Security Number (SSN) 或Individual Taxpayer Identification Number (ITIN)。

若都没有，请洽询ISSS申请ITIN。

Present home address…and next: 填写地址Country:Of what country were you a citizen or national during 2011（以此参考）?: China Give address outside the United States…: 退税时您可能已回到中国，您可选择将税款直接存入您美国账户，或是将支票寄到您中国地址Give address in the country where you are a permanent resident: 中国地址Filing Satus: 在1或2前面打勾注意：以下填写金额时请四舍五入至整数字（不留小数），但若同一栏有好几个数字要加起来，请先加完后再四舍五入至整数位。

3. Wages, salaries, tips, etc: 请填入W-2 Form的Box 1，如果有好几张请加起来4. Taxable refunds, credits, or offsets of state and local income taxes: 这边的算法事实上有点复杂，洋桃留学是建议填05. Scholarship and fellowship grants: 填入1042-S的Box 26. Total wages and scholarships exempt by a treaty: 填07. Add lines 3, 4, and 7: 把3, 4, 5三行数字加起来8. Scholarship and fellowship grants excluded: 填09. Student loan interest deduction: 填010. Adjusted gross income: 第7行减第8行再减第9行11. Itemized deductions: 请填入W-2 Form的Box 17+Box 1912. Subtract line 11 from line 10: 第10行减第11行13. Exemption deduction: 请填入320014. Taxable income. Subtract line 13 from line 12: 第12行减第13行15 Tax. Find your tax in the Tax Table on pages 12 20: 自说明书12-20页中查应缴的税16. Social security and Medicare tax….: 填017. Add lines 15 and 16. This is your total tax: 第15行加第16行18. Federal income tax withheld: 1042-S的Box 7+W-2的Box 219. 2011（以此参考） estimated tax payments and amount applied from 2004 return: 填020. Credit for amount paid with Form 1040-C: 填021 Add lines 18 through 20: 第18行加到第20行Refund:22. If line 21 is more than line 17, subtract line 17 from line 21: 比较第17行与第21行，如果第21行多于第17行，就填入第21行减第17行，这是可退的税款，23. 如果要退款直接存入银行帐户，请填写银行资料，Routing Number请洽询银行24. 填0Amount you owe25. 如果第21行少于第17行，请填入第17行减第21行，这是要缴的税款26. 填0本页其它就仅需在Sign Here部份签名，日期及写下职业（Student），Paid Preparer部份免填1040NR-EZ填写指南（第二页）A. What country issued your passport? ChinaB. Were you ever a U.S. citizen? 选NoC. Give the purpose of your visit to the United States: StudyD. Type of entry visa and current nonimmigrant status and date of change: F-1, D/ S, N/AE. Date you entered the United States: 最近一次入境美国时间F. Did you give up your permanent residence as an immigrant in the United States this year? 选NoG. Dates you entered and left the United States during the year. 去年出入美国时间，请依时间先后填写，护照上会有出入时间H. Give number of days (including vacation and nonworkdays) you were present in the United States during 2003 , 2004 , and 2011（以此参考）: 过去三年在美国待多少天I. Did you file a U.S. income tax return for any year before 2011（以此参考）? 去年若有报税就选Yes并填举例来说，2004 1040NR-EZJ. If you are claiming…直接选NoK. During 2011（以此参考）, did you apply for…一般是选NO，但部份人选Yes，请自行说明8843填写指南Your first name and initial, Last Name: 同1040NR-EZYour US taxpayer Identifying number, if any: 同1040NR-EZFill in your addresses only if….: 请填入中国及美国的地址Part I General Information1a Type of U.S. visa (for example, F, J, M, Q, etc.) and date you entered the United States: 填F-1及最近一次入境美国日期1b Current nonimmigrant status and date of change: 填D/S, N/A2 Of what country were you a citizen during the tax year? China3a What country issued you a passport? China3b Enter your passport number: 填护照号码4a Enter the actual number of days…: 填入过去三年在美国各有多少天4b Enter the number of days in 2011（以此参考）…填入2011（以此参考）年待在美国的学生身份日期数（含放假时离开的美国时间）Part II Teachers and Trainees 免填Part III Students9. Enter the name, address, and telephone number 填入系名，地址及电话10. Enter the name, address, and telephone number of the director of the academic or other specialized program you participated in during 2011（以此参考）填入系主任姓名，地址及电话11. Enter the type of U.S. visa (F, J, M, or Q) you held during: 一般都是填F-112. Were you present in the United States as…选NO13. During 2011（以此参考）, did you apply for, ….一般选NO，但有些人会选Yes14. 若选Yes，请说明第二页Part IV与Part V免填，所以仅需在Sign Here部份签名及日期Non-Resident邮寄文件： 4/17截止，邮戳为凭，文件请影印备存一、联邦税表格1040NR或1040NR-EZ（无收入者免）二、W-2Copy B与1042-S Copy A三、支票（若需补税）四、8843表格寄往：Internal Revenue Service Center,Philadelphia, Pennsylvania 192551040-EZ填写指南以Resident身份申报联邦税，夫妇可以联合申报，请自行填写第一部份以下填写金额时请四舍五入至整数字（不留小数），但若同一栏有好几个数字要加起来，请先加完后再四舍五入至整数位。

1. Wages, salaries, tips, etc: 请填入W-2 Form的Box 1加上1042-S的Box 22. Taxable Interest: Resident银行利息需缴税，若银行利息超过$1500，则不能以1040-EZ 申报3. Unemployment compensation and…. 填06. Add lines 1, 2, and 3. This is your adjusted gross income: 把1, 2, 3三行数字加起来5. If someone …..单独申报请填入8200，若联合申报则填入164006. Subtract line 5 from line 4. This is your taxable income: 第4行减第5行7. Federal income tax withheld: 1042-S的Box 7+W-2的Box 28a and 8b. Earned income credit: 填09. Add lines 7 and 8a. These are your total payment: 第7行加第8a行10. Tax: 自说明书24-32页中查应缴的税Refund:11a. If line 9 is more than line 10, subtract line 10 from line 9: 比较第9行与第10行，如果第9行多于第10行，就填入第9行减第10行，这是可退的税款11b-d. 如果要退款直接存入银行帐户，请填写银行资料，Routing Number请洽询银行Amount you owe:12. If line 10 is larger than line 9, subtract line 9 from line 10: 如果第9行少于第10行，请填入第10行减第9行，这是要缴的税款本页其它就仅需在Sign Here部份签名，日期及写下职业（Student），Paid Preparer部份免填Resident邮寄文件： 4/17截止，邮戳为凭，文件请影印备存一、联邦税表格1040或1040EZ等二、W-2Copy B与1042-S Copy A三、支票（若需补税）寄往：若需补税Internal Revenue Service Center,Kansas City, MO 64999-0114无需补税Internal Revenue Service Center,Kansas City, MO 64999-0014州税M1与M1W填写指南注意事项：一、用黑色笔写；填写姓名及地址时，全用大写印刷体，最后签名则是书写体二、与己无关或金额为零之项目不要填0，留空白即可；圈选选项应用Ｘ，而非打勾三、表格勿用订书机订，而应用回形针别四、金额一律四舍五入至整数位五、去年无收入者免申报；去年秋季入学的新生应视为Part Year Resident，去年中途自外州迁入者（如转学生），如持有外州开具之W-2 Form则需加填M-1NR，M-1NR上两栏代表总收入及来自明州之收入，依明州之收入占总收入之百分比决定税额，同时可能需对该外州另外申报。