美國萬萬稅

美國國民所得高，但稅也是其高無比。相當機車的是，納稅的名目上萬種，在美國工作過的人應該都領教過這個國家稅務系統的複雜，即使是學生身分的我，以及學生眷屬的傻逼齊，也必須每年按期申報我的收入狀況。

以下是利用一個早上的時間，所研究出來的今年報稅可能步驟:

申報截止期限:April 15, 2009

申報所需表格:

Form W-2 is the official record of how much tax actually was withheld. You may also need to have a 1042-S from your school to report income earned in connection with a fellowship or scholarship. Normally, employees receive the W-2 in the mail in January and the 1042-S no later than March. If you do not receive your W-2 by January 31, ask your employer for it.

據此，我應該在一月底前要收到MS的W-2。

應填寫表格:

Ordinarily, international students and scholars who had U.S. source income during a particular year must file IRS form 1040NR or IRS form 1040NR-EZ. Furthermore, as mentioned above, all nonresident aliens ("exempt individuals"), regardless of whether they earned U.S. source income, must also file IRS form 8843. You may also need to file state income tax forms.

總共有三份表格需要填寫:1040NR(1040NREZ), IRS Form 8843, 跟IT-203(State Income Tax Form).

表格填完了，然後呢?

You should staple copy B of your W-2 form(s) and/or copy C of your 1042-S form(s) to the front of page one. You should also include a check if you owe any taxes, made out to the Internal Revenue Service. Finally, be sure to make photocopies of your return and all supporting documents for your personal file. Follow the instruction CINTAX provides or within the IRS Publications for the 1040NREZ or 1040NR.

In addition, you must also file state tax forms depending on what state you reside in (e.g. New York , or New Jersey). For New York state, you need to file form IT-203. For New Jersey, you need to file NJ 1040. Check the respective state's tax Web sites for information. CINTAX does not complete state tax forms. You can also acquire the service of a qualified nonresident tax professional.

這邊看不懂了，大概是我必須把填完的表格寄出去吧？