HD: Subject: Re: [expats] IMPOTS aux USA
Ivan Lamouret (ivan@cns.nyu.edu)
Tue, 15 Dec 1998 12:04:52 -0500 (EST)
All F-1 and J-1 students, as well as their dependents, are required to file
federal income tax forms annually, even if no income was derived from U.S.
sources. Students who are employed in the U.S. normally have federal, state,
and local taxes withheld. Students from countries that have tax treaties with
the U.S. may exempt a portion of their income from federal taxes but must
still file annual returns. F-1 and J-1 students are classified as nonresidents
for federal tax purposes their first five years in the United States. During
this time, social security tax is not withheld from their wages. After five
years, some international students may be classified as residents for tax
purposes even though they remain F-1 or J-1 students.
en clair, les USA et la France ayant une convention fiscale, on paye en france
les taxes sur les sommes gagnees en france, et aux USA les sommes gagnees aux USA.
Mais durant les cinq premieres annees, en tant que non-resident, on est exempte de
taxes federales. Pour les taxes locales, tout depends de l'etat et de la ville.
PAr exemple l'etat et la ville de New York se basent sur les regles federales...
Le meilleur moyen pour beneficier de cette exemption est de demander a son
"payroll office". C'est generalement la qu'on trouve les formulaires.
Il est toujours possible de reclamer les sommes deja payees au moment de la declaration
fiscale. S'armer alors de patience et de determination, il faut le faire separement
pour les taxes locales...
Ivan