If a tax treaty between the United States and your country provides an exemption from, or a reduced rate of, withholding for certain items of income, you should notify the payor of the income (the withholding agent) of your foreign status to claim the benefits of the treaty. Generally, you do this by filing Form W-8BEN, Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding (PDF) with the withholding agent. A reduced rate of withholding applies to a foreign person that provides a Form W-8BEN claiming a reduced rate of withholding under an income tax treaty only if the foreign person provides a U.S. Taxpayer Identification Number (TIN) (except for certain marketable securities) and certifies that: It is a resident of a treaty country; It is the beneficial owner of the income; If it is an entity, it derives the income within the meaning of Section 894 of the Internal Revenue Code (it is not fiscally transparent); and It meets any limitation on benefits provision contained in the treaty, if applicable.
If the payor knows, or has reason to know, that an owner of income is not eligible for treaty benefits claimed, he must not apply the treaty rate. He is not, however, responsible for misstatements on a Form W-8, documentary evidence, or statements accompanying documentary evidence for which he did not have actual knowledge, or reason to know that the statements were incorrect.
Students, trainees, teachers, and researchers Alien students, trainees, teachers, and researchers who perform dependent personal services (as employees) can also use Form 8233 to claim exemption from withholding of tax on compensation for services that is exempt from U.S. tax under a U.S. tax treaty. Students, trainees, teachers, and researchers must attach the appropriate statement shown in Appendix A (for students) or Appendix B (for teachers and researchers) at the end of Publication 519 (PDF) to the Form 8233 and give it to the withholding agent.
上記の英文の概要は下記になります。
「自分のステータスが日米租税条約に該当する場合には、まず、給与支払者(雇用主)にFORM W-8BEN(Certificate of Foreign Status of Beneficial Owner for United States Tax Withholding) あるいは、FORM 8233 (Exemption From Withholding on Compensation for Independent (and Certain Dependent) Personal Services of a Nonresident Alien Individual)を提出して、自分のステータスが日米租税条約に基づき、所得免除に なる旨を申告しなければならない。」とあり、
You must file a Form 1042-S even if you did not withhold tax because the income was exempt from tax under a U.S. tax treaty or the Code, including the exemption for income that is effectively connected with the conduct of a trade or business in the United States, or you released the tax withheld to the recipient.
毎年、ご質問いただいておりますが、書き込まれている情報が不完全なために、正確な回答ができず、大まかな返答になってしまう事が多くあります。
(例:J1Visaで働いています。1040NRのフォームが必要とでてきます。この1040NRを提出すればFederalはほとんど全額戻ってくるのでしょうか?):ここに書き込まれている情報だけでは、1040NRに該当するのか、1040の申告になるのか、判断ができません。
本年からは、ご質問の際、下記の点に留意ください。
1)質問の内容に関わらず、米国の滞在ビザ、ビザの方は訪米年月日、所得の詳細(W-2などの金額)、を必ず、明記してください。
2)申告用のフォーム(1040, 1040NR等)、Tax Tableなどは、ご質問の前にIRSのサイトから、あらかじめダウンロードしておいてください。
3)ご夫婦で申告される方は、必ず作成者の方が質問してください。