4 form j1 w 如何填写_【美国】J1签证，博士后，填写W4表的时候可以申请免税吗？...

如果填了W4表，每次发工资时都会有税金预扣(withholding)，大概20-30%，用于预付联邦税。根据中美treaty，J1 Research Scholar可以免除3年联邦税(按2019表项目开始时间算，数365*3天)，所以如果被预扣了，则要在明年报今年税时，再申请返回。确实比较折腾。

如果LZ想要在入职时就避免掉每次发工资时的税金预扣，应该填写8823表，而不是w4表。当然即使这么做了，也许还会存在“先税金预扣，再申请返回”的折腾。

理由如下：

Notice 1392: Supplemental Form W-4 Instructions for Nonresident Aliens

Nonresident aliens may be exempt from wage withholding

on part or all of their compensation for dependent personal

services under an income tax treaty. If you are claiming a tax

treaty withholding exemption, do not complete Form W-4.

Instead, complete Form 8233, Exemption from Withholding on

Compensation for Independent (and Certain Dependent)

Personal Services of a Nonresident Alien Individual, and give it

to each withholding agent from whom amounts will be

received.

In this case,

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, if you

qualify), to recover any overwithheld tax and to provide the IRS

with proof that you are entitled to the treaty exemption，