>
Date: Mon, 16 Apr 2001 14:06:55 -0400
I cannot help but throw some more info onto the pile. In IRS
information book #519 at the bottom of page 5 and the top of page 6
it explains that if you are here as a teacher or trainee, for 3 years
or less, and all your salary from those three years is non US, then
you are still exempt - because you CAN exclude all of these days from
the substantial presence test.
As usual, do not take my word for it, download this 55 page baby from the IRS.
http://www.irs.gov/forms_pubs/pubs.html
Have fun, you only have a few hours to go !!
Stephen
>On 16 Apr 01, at 9:57, Balthasar Bickel wrote:
>
>> Thank you so much everybody for their generous advice! Here's the
>> summary of what I found out from people's responses to my query, from
>> the UC Berkeley International Scholars Services, and from direct
>> information from the IRS (yes, they call you back when you leave a
>> message -- even now! -- and they do know about things!):
>
>Just my $0.02 to the matter below, the usual disclaimers apply (e.g.
>it's your fault).
>
>> There are two important things to know:
>>
>> 1. As Ursula points out, you become a resident alien after two years of
>> presence ONLY if your salary comes from within the US. So, SNSF
>> fellowship holders continue to qualify as nonresidents in their third
>> year of presence!
>
>Huh?
>
>For Federal Taxes, you qualify as a resident alien either if you are
>a. a lawful permanent resident (Green Card)
>b. meet the substantial presence test.
>
>The substantial presence test is met if:
>- individual present in the U.S. for at least 31 days in current year
>AND
>- current year U.S. days plus 1/3 prior year U.S. days, plus 1/6
>second prior year U.S. days equals or exceeds 183 days.
>
>Where your salary comes from has no influence on the presence test.
>
>Non-Residents pay taxes on U.S. Employment income and on
>foreign income while present.
>
>Residents pay taxes on all foreign employment income and all U.S.
>employment income and all foreign passive income. Foreign income
>taxes can be used as a credit.
>
>(The info is taken straight from slides from Ernst & Young)
>
>> 2. For those of you who qualify as resident aliens nevertheless,
>> salaries and other renumeration from Swiss Government agencies are
>> tax-exempt under the current Tax Treaty.
>
>Note that the State of California doesn't honor tax treaties.
>
>> I take no responsability for the correctness and accuracy of this
>> information. When in doubt, call the IRS at 1-800-829-1040!
>
>Good choice :-)
>
>Cheers,
>-daniel
>
>--
>Daniel Kluge / Program Manager - TIBMercury Online
>TIBCO Finance Technology Inc. Phone +1-650/461-3000
>3375 Hillview Avenue Fax +1-650/461-3003
>CA 94304 Palo Alto, USA Direct +1-650/461-3332
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-- ----------------------------------------------------------------------- Stephen Helliwell Post-Doctoral Fellow Department of Biology MIT 68-553 77 Massachusetts Avenue Cambridge MA02139-4307 USA tel 1 617 253 9838 fax 1 617 253 6622 stephenh_at_mit.edu ----------------------------------------------------------------------- ================================================================= To unsubscribe from the eastcoast mailing list send the message body of "unsubscribe eastcoast" to majordomo_at_swiss-list.com or visit http://www.swiss-list.com/mailings/Received on Mon Apr 16 2001 - 11:07:14 PDT
