アメリカの税金

アメリカに滞在中の海外学振の税金については色々な噂があって、

何を信じたらいいのかわからないのでちゃんと調べてみた。

しかし、僕は税金の専門家ではないのであっているかどうかはわからない。参考までに。

実際に申告するときは個々人の責任において確認することをお勧めする。

(2015年1月16日更新)

連邦税(Federal tax)

まず、税金関連の情報については Internal Revenue Service (アメリカ合衆国内国歳入庁)という税金を司る機関の

情報を信じるのがいいと思ったので、最終的な情報はそこのみを信用した。

http://www.irs.gov/

最初に、resident か non-resident alienかを調べる。それを調べるには二つのテストをおこなう。

http://www.irs.gov/Individuals/International-Taxpayers/Determining-Alien-Tax-Status

1. Green card test: Green card を持っているか。
2. Substantial presence test: 基本的には税金対象年に183日以上アメリカにいたかどうか

Substantial presence test については、下記URL

http://www.irs.gov/Individuals/International-Taxpayers/Substantial-Presence-Test

ここを読むとExempt Individualという制度があることがわかる。

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Exempt Individual

Do not count days for which you are an exempt individual. The term "exempt individual" does not refer to someone exempt from U.S. tax, but to anyone in the following categories who is exempt from counting days of presence in the U.S.:

• An individual temporarily present in the United States as a foreign government-related individual
• A teacher or trainee temporarily present in the United States under a "J " or "Q " visa, who substantially complies with the requirements of the visa
• A student temporarily present in the United States under an "F, " "J, " "M, " or "Q " visa, who substantially complies with the requirements of the visa
• A professional athlete temporarily in the United States to compete in a charitable sports event

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これの赤文字のところが僕に該当すると思われる。Teachers and Traineesの項目を見ると定義が書いてある。

http://www.irs.gov/Individuals/International-Taxpayers/Exempt-Individuals-Teachers-and-Trainees

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A teacher or trainee is an individual, other than a student, who is temporarily in the United States under a "J " or "Q " visa and substantially complies with the requirements of that nonimmigrant status. You are considered to have substantially complied with the requirements of that nonimmigrant status if you have not engaged in activities that are prohibited by U.S. immigration laws and could result in the loss of your nonimmigrant status. Any nonimmigrant temporarily present in the U.S. in "J" or "Q" status who is not a student is included within the definition of "Teacher or Trainee." For example, alien physicians, au pairs, short-term scholars, and summer camp workers temporarily present in the U.S. in "J" nonimmigrant status are included within the IRS definition of "Teacher or Trainee." In addition, cultural exchange visitors in "Q" nonimmigrant status are also included within the IRS definition of "Teacher or Trainee".

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赤字(特に太字)のところが僕に該当する。これによって、僕はnon-resident alienだということがわかる。ちなみに

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When a Teacher or Trainee is Not Exempt

You will not be an exempt individual as a teacher or trainee if you were exempt as a teacher, trainee, or student for any part of 2 of the 6 calendar years preceding the current year. However, you will be an exempt individual if you were exempt as a teacher, trainee, or student for any part of 4 (or fewer) of the 6 preceding calendar years and:

• A foreign employer paid all of your compensation during the current year.
• A foreign employer paid all of your compensation during each of the preceding 6 years you were present in the United States as a teacher or trainee.
• A foreign employer includes an office or place of business of an American entity in a foreign country or a U.S. possession.

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と書いてある。これまでの6年間で2年以上このExempt individual だった人はこれになれないということらしい。(外国がお金を払い続けてくれているなら例外はあるとのこと)

そして、non-resident individualの場合はForm 8843というのを郵送する。

これは、substantial presence testは免除で、exempt individual に該当しますと申告するものらしい。

http://www.irs.gov/uac/Form-8843,-Statement-for-Exempt-Individuals-and-Individuals-With-a-Medical-Condition-1

Non resident alien の税金については、下記URLに記載がある。

http://www.irs.gov/Individuals/International-Taxpayers/Taxation-of-Nonresident-Aliens

そこにはこのように書いてある。

A. Who Must File

If you are any of the following, you must file a return:

1. A nonresident alien individual engaged or considered to be engaged in a trade or business in the United States during the year.

However, if your only U.S. source income is wages in an amount less than the personal exemption amount (see Publication 501, Exemptions, Standard Deduction, and Filing Information), you are not required to file.

1. A nonresident alien individual who is not engaged in a trade or business in the United States and has U.S. income on which the tax liability was not satisfied by the withholding of tax at the source.
2. A representative or agent responsible for filing the return of an individual described in (1) or (2),
3. A fiduciary for a nonresident alien estate or trust, or
4. A resident or domestic fiduciary, or other person, charged with the care of the person or property of a nonresident individual may be required to file an income tax return for that individual and pay the tax (Refer to Treas. Reg. 1.6012-3(b)).

NOTE: If you were a nonresident alien student, teacher, or trainee who was temporarily present in the United States on an "F,""J,""M," or "Q" visa, you are considered engaged in a trade or business in the United States. You must file Form 1040NR, U.S. Nonresident Alien Income Tax Return (or Form 1040NR-EZ, U.S. Income Tax Return for Certain Nonresident Aliens With No Dependents) only if you have income that is subject to tax, such as wages, tips, scholarship and fellowship grants, dividends, etc. Refer to Foreign Students and Scholars for more information.

海外学振は日本から給料をもらっていて、他に生活に関わるお金はもらえないのでこのwho must fileには当てはならないと思われる。つまり、少なくとも2年目の12月の分までは送る書類はForm 8843というのだけを送ればいいと解釈できる。

コロラド州税(Colorado tax)

ここを見ると、

All foreign income that is exempt for federal purposes is also exempt for Colorado purposes.

と書いてあるので、最初の二年間はなにもしなくてよいと思われる。