Hi,

Last year, I was working as F1 in OPT. As F1, I can exempt from society security tax and medicare tax. But the accounting company also exempted my Federal tax and told me that was the way to do it. I thought I could report my Federal tax later, so I let it go. But right now, I get my W-2. Suprising me, there is no Federal Wage reported in my W-2. All columns of Federal Filing Copy and NY. State Filing Copy left blank except state income tax item.

In this case, how can I report my Federal tax? I'm really appreciate if you could help me!

AtlantaTaxExpert

KeepGoing:

How much was your state income as stated on the W-2? What country are you from?

It's possible that the amount is exempt from taxes if it is low enough.

Keepgoing

Atlanta Tax Expert:

First, thank you for trying to help!

I'm a Chinese, so I have $5000 Chinese tax treaty.
My income last year is not low enough to exempt all tax. My state income in W-2 is about $900. So I think I do need to pay the Federal Tax.

By the way, could you tell me where can I put the information of that $5000 Chinese tax treaty when I fill tax forms. And should I fill the non-resident form or resident form? (I had been here for three years as F1 until end of last year. Right now, I'm H1.)

Thanks!

AtlantaTaxExpert

KeepGoing:

If your state income is only $900 after the Chinese Treaty exemption, then you will pay NO income tax, as your personal exemption of $3,200 is mucher greater than your income.

I am not sure when your F-1 visa status ended. Did it terminate at the end of 2004, so your were H-1 visa status for all of 2005? If so, then you should file as a resident alien. Again, no income tax liability will result because the personal exemption will prevent it.

If your F-1 visa status ended at the end of 2005, then you must file Form 1040NR-EZ. Claim the Chinese Treay exemption on Line 5 of Form 1040EZ-NR.

Do not forget to file the state income tax forms. The fact that you are a visiting Chinese national makes no difference to the state. It is likely that the state's personal exemption and standard deduction will also reduce your state income tax liability to zero (not sure because you did not identify where you live).

Keepgoing

Atlanta Tax Expert:

Thank you very much for the answer!

My F-1 visa status ended at the end of 2005. So as what your said, I will file 1040NR-EZ and the state income tax forms.

But for the federal tax question, I made mistake in my previous post. My NY state income is about $20,000 for last year(before the Chinese Treaty exemption). In my W2, all columns of Federal Filing Copy and NY State Filing Copy left blank(show no wage) except state income tax withhold, which is about $900. So I think I owe some federal tax. Except using W2, is any other way(or form) I can use to report my federal tax?


Thanks!

AtlantaTaxExpert

KeepGoing:

Blank entries for the federal part of the W-2 would indicate to me that your pay is totally exempt from federal income taxes per the tax treaty.

For whom did you work while you were on the F-1 visa??