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@Montreal

我就是按你说的这个方法填的 （line 17a). 后来查了Treaty （相关article原文见内，链接是全文），糊涂了，是不是Treaty 不能减税时，就不使用Treaty 来overide IRS code? ：）

joebruin(Jo)
本文发表在 rolia.net 枫下论坛Under Article XVIII, pensions and annuities from Canadian sources paid to U.S. residents are subject to tax by Canada, but the tax is limited to 15% of the gross amount (if a periodic pen-sion payment) or of the taxable amount (if an annuity). Canadian pensions and annuities paid to U.S. residents may be taxed by the United States, but the amount of any pension included in income for U.S. tax purposes may not be more than the amount that would be included in income in Canada if the recipient were a Cana-dian resident.Pensions. A pension includes any payment under a pension or other retirement arrange-ment, Armed Forces retirement pay, war veter-ans pensions and allowances, and payments under a sickness, accident, or disability plan. It includes pensions paid by private employers and the government for services rendered.
Pensions also include payments from indi-vidual retirement arrangements (IRAs) in the United States, registered retirement savings plans (RRSPs) and registered retirement in-come funds (RRIFs) in Canada.
Pensions do not include social security ben-efits.更多精彩文章及讨论，请光临枫下论坛 rolia.net
(#11515688@0)
Last Updated: 2018-5-3
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Replies, comments and Discussions:

  • 枫下茶话 / 美国话题 / 人在加，去年从美IRA取出$5,000, Fidelity 给withhold了30%. 在填1040NR，讨refund... -joebruin(Jo); 2018-5-1 {165} (#11512931@0)
    按treaty，该交15%, or $750. 查了Pub 597。Questions:
    1）是不是Article XVIII?
    2）是不是不能用Exemptions了？如果把exemptions算进去，我只欠IRS几十块钱 ：）

    谢谢！
    • 没有罚款10%吗？加拿大人填NR可以有Exemption -zynrl(Nike); 2018-5-2 (#11514291@0)
      • Fidelity 没有另扣10%。 -joebruin(Jo); 2018-5-2 (#11514392@0)
      • 1. 这个15% 和exemption能同时用吗？2. 1040NR上面，哪儿 (which line) 用来计算这个15% ？谢谢！ -joebruin(Jo); 2018-5-2 (#11514398@0)
        • NR没有EXEMPTION. 10%的withholding是对Resident而言的。对NR是30% -gta_palace(GTA_Palace); 2018-5-2 (#11514459@0)
          • 那个10%是指early withdraw penalty. 呃， 1040NR上面，哪儿 (which line) 用来计算这个15% ？谢谢！ -joebruin(Jo); 20:16 -joebruin(Jo); 2018-5-2 (#11514483@0)
            • Line42 根据41的数字查NR的TAX TABLE（在instruction里） -gta_palace(GTA_Palace); 2018-5-2 (#11514704@0)
              • 那个15%是treaty-based, 不在tax table上。 -joebruin(Jo); 2018-5-3 (#11515434@0)
                • 15%是FIXED INCOME比如利息股息等等，在NR表的第二部分。第一部分（工资，BUSINESS收入，IRA DISTRIBUTION）的税都是一样的，这部分是可以有EXEMPTION. 你的IRA属于第一部分收入，跟TREATY无关。 -gta_palace(GTA_Palace); 2018-5-3 (#11515632@0)
                  • 我就是按你说的这个方法填的 （line 17a). 后来查了Treaty （相关article原文见内，链接是全文），糊涂了，是不是Treaty 不能减税时，就不使用Treaty 来overide IRS code? ：） -joebruin(Jo); 2018-5-3 {1088} (#11515688@0)
                    本文发表在 rolia.net 枫下论坛Under Article XVIII, pensions and annuities from Canadian sources paid to U.S. residents are subject to tax by Canada, but the tax is limited to 15% of the gross amount (if a periodic pen-sion payment) or of the taxable amount (if an annuity). Canadian pensions and annuities paid to U.S. residents may be taxed by the United States, but the amount of any pension included in income for U.S. tax purposes may not be more than the amount that would be included in income in Canada if the recipient were a Cana-dian resident.Pensions. A pension includes any payment under a pension or other retirement arrange-ment, Armed Forces retirement pay, war veter-ans pensions and allowances, and payments under a sickness, accident, or disability plan. It includes pensions paid by private employers and the government for services rendered.
                    Pensions also include payments from indi-vidual retirement arrangements (IRAs) in the United States, registered retirement savings plans (RRSPs) and registered retirement in-come funds (RRIFs) in Canada.
                    Pensions do not include social security ben-efits.更多精彩文章及讨论，请光临枫下论坛 rolia.net
                    • 你的引文说的是PENSION，是退休年龄到了以后才有的退休收入，不是你的那个提前支取。比如你65岁后取你的IRA，你是加居民的话，美国要收而且只能收15%的税。 -gta_palace(GTA_Palace); 2018-5-3 (#11515739@0)
          • 有， -zynrl(Nike); 2018-5-3 (#11515293@0)
            • 1040NR上面，哪儿 (which line) 用来计算这个15% ？谢谢！ -joebruin(Jo); 5-2 20:16 -joebruin(Jo); 2018-5-3 (#11515436@0)

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