Non-Resident Alien에 적용되는 Filing status, Deduction and Tax Credit

이번Article 에서는 세법상 Non-Resident 라면 “어떤 Filing Status를 선택할 수 있는지”, “어떤 과세소득 공제(Deduction)을 Claim 할 수 있는지”, 그리고 “어떤 세액공제(Tax Credit)”을 Claim 할 수 있는지에 대해서 알아보겠습니다.

  • Filing Status


    결혼을 하지 않은 Non-Resident 에게 default 로 적용되는 Filing Status입니다.

    – Married Filing Jointly

    부부 중 한명이라도 해당 tax year 동안 Non-Resident (세법상 비거주자) 라면 Married Filing Jointly는 선택할 수 없습니다. 따라서 Default 는 Married Filing Separately를 선택해야합니다.

    다만 부부 중 한쪽만 Non-Resident 이고 나머지 spouse 는 Resident Alien 이라면 “Election to Treat Nonresident Alien Spouse As U.S. Resident Alien” 를 통해, Non-Resident Spouse 를 세법상 Resident로 claim 할 수 있고, 그에 따라  Married Filing Jointly Status 로 세금보고가 가능합니다.

    – Qualifying Widow

    기본적으로 세법상 Non-Resident 는 해당 status를 선택할 수 없습니다. 다만 아래와 같은 2가지 조건 및 Qualifying Widow의 기본 조건을 충족하면 예외적으로 해당 Status로 세금보고가 가능합니다. 해당 Status의 특징은 위의 MFJ와 같은 세율이 적용되기에 MFS나 HOH status 보다 낮은 세율이 적용됩니다.

    *Two Criteria

    1) you were a resident of Canada, Mexico, or South Korea, or were a U.S. national; or you were a student or business apprentice from India eligible for the benefits of Article 21(2) of the United States-India Income Tax Treaty.

    2) You were a resident alien or U.S. citizen the year your spouse died. This refers to your actual status, not the election that some nonresident aliens can make to be taxed as U.S. residents.

    * Basic Qualification for Qualifying Widow Status

    1) Be entitled to file a joint return for the year the spouse died, regardless of whether the taxpayer actually filed a joint return that year.
    2) Have had a spouse who died in either of the two prior years. The taxpayer must not remarry before the end of the current tax year.
    3) Have a child, stepchild, or adopted child who qualifies as the taxpayer’s dependent for the year or would qualify as the taxpayer’s dependent except that he or she does not meet the gross income test, or does not meet the joint return test, or except that the taxpayer may be claimed as a dependent of another taxpayer.
    4) Live with this child in the taxpayer’s home all year, except for temporary absences. • Have paid more than half the cost of keeping up the home for the year.

    – Head of Household

    Non-Resident Alien 은 선택할 수 없는 Filing Status입니다.

    – Married Nonresident Aliens Filing Separately

    Spouse 중 어느 한쪽이라도 Non-Resident이고, 위의 다른 filing status에서 언급한 예외 조항 들에 해당되지 않는다면, Married Filing Separately Status를 선택해야합니다.

  • Deductions (과세소득 공제)

    -Standard vs Itemized Deduction (Below the Line Deduction)

    세법상 Non-Resident는 Standard deduction을 사용할 수 없고 오직 Itemized Deduction 만 가능합니다. Non-Resident 로서 claim 할 수 있는 Itemized Deduction 항목으로는 아래와 같은 item 들이 있습니다.

    1) State and local income taxes,
    2) Charitable contributions to U.S. non-profit organizations,
    3) Casualty and theft losses, from a federally declared disaster

– Adjustments to Gross Income (Above the line Deduction)   

이외에 기타 Non-Resident 에게 해당될 수 있는 추가 deduction 은 아래와 같고 본인의 종합적인 상황을 고려해 claim 가능 여부를 판단해야 합니다.

1) IRA Deduction

2) Archer MSA Deduction

3) Health Savings Account Deduction (see the Instructions for Form 8889)

4) Student Loan Interest Deduction

5) Moving Expenses (for members of the Armed Forces only)

6) Self-Employed Health Insurance Deduction

7)Self-Employed SEP, SIMPLE, and Qualified Plans

* Qualified Business Income Deduction

  • Credits(세액 공제)

    Effectively Connected Income 이 있고 Credit 별 요구하는 조건을 만족하면 아래와 같은 Credit 들을 Claim 할 수 있습니다.

1) Foreign tax credit

2) Child and dependent care credit

3) Retirement savings contributions credit

4) Child tax credit

5) Credit for other dependents

6) Adoption credit

7) Credit for prior-year minimum tax

* Non-Resident의 경우 Earned Income Tax Credit, the Hope Credit, or the Lifetime Learning Credit 은 Claim 이 불가능 합니다.

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