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Tim6129님이 2012-04-23 11:02:17.0에 쓰신글
>궁금해요님이 2012-04-23 09:36:22.0에 쓰신글
>>영주권자입니다. 두 아이는 CA에 있는 학교 다니는 학생이고 저는 한국에서 사업하면서 1년에 3-4개월 CA에 머물고, 아내는 7-8개월CA에 머물고 있습니다.
>>소득은 전부 한국에서 발생하고요. 이 경우 CA에 State IncomeTax를 내야 하나요? 만약 연 중 다른 주로 주소를 옮기면 state income tax는 어떻게 되나요?
>>감사합니다.
Regarding your FEIE on your earned income in Korea, either you must be considered a "bona fide resident" of Korea or be physically present in Korea for 330 full days in a 12 month period.The qualifying period for the bona fide residence test must include one full calendar year. Brief trips or vacations outside the foreign country will not jeopardize your status as a bona fide resident, as long as the trips are brief and you clearly intended to return to Korea. You can even make brief trips to the US.Special treatment of income under an income tax treaty will not prevent you from meeting the bona fide residence test. You are considered physically present in Korea if you reside in Korea for at least 330 full days in a 12-month period. You can live and work in any number of foreign countries includingnKorea, but you must be physically present in those countries for at least 330 full days. The qualifying period can be any consecutive 12-month period of time. You do not have to begin your qualifying period with your first day in a Korea.Under the physical presence test, you can choose any consecutive 12-month period to qualify for your Korean source earned income exclusion. You would then prorate your maximum exclusion by the amount of days you were physically present during the tax year. Your pro-rated exclusion amount may not exceed the maximum allowable exclusion.You may also qualify for a prorated exclusion if you intended to meet all the time requirements but you left the country due to civil unrest. According to IRS Instructions for Form 2555:
Please visit the IRS Website for more info in detail: http://www.irs.gov/businesses/small/international/article/0,,id=96822,00.html
>
>
>“소득은 전부 한국에서 발생하고요. 이 경우 CA에 State IncomeTax를 내야 하나요?”----->Yes; as a US person, a US citizen or a GC holder, a permanent resident alien, you are subject to US taxes on your US source and world wide income, in this case your income that you earn in Korea, to the IRS and your state, CA; however, as you pay tax(es) to Korean taxing authority(ies) on your income that you earn in Korea , you can claim your foreign tax credit by filing form 1116 and reporting your FTC on 1040 line 47 or on Sch A of 1040 line 8 as other income.You can also claim FTC on your CA state return,too; however, you need to pay LTCG tax to CA even if you pay your LTCG tax to Korea on your long term capital gain in Korea(if you have).
>
>
>“ 만약 연 중 다른 주로 주소를 옮기면 state income tax는 어떻게 되나요?”--->Then, you still need to pay tax to CA as a part year resident of CA on your CA source or world wide income(on your income in Korea) as long as you move to another state from CA. And you can claim CA tax that you pay to CA on your federal return on Sch A of 1040 if yu itemize your deductions on your federal return.
>
>궁금해요님이 2012-04-23 09:36:22.0에 쓰신글
>>영주권자입니다. 두 아이는 CA에 있는 학교 다니는 학생이고 저는 한국에서 사업하면서 1년에 3-4개월 CA에 머물고, 아내는 7-8개월CA에 머물고 있습니다.
>>소득은 전부 한국에서 발생하고요. 이 경우 CA에 State IncomeTax를 내야 하나요? 만약 연 중 다른 주로 주소를 옮기면 state income tax는 어떻게 되나요?
>>감사합니다.
Regarding your FEIE on your earned income in Korea, either you must be considered a "bona fide resident" of Korea or be physically present in Korea for 330 full days in a 12 month period.The qualifying period for the bona fide residence test must include one full calendar year. Brief trips or vacations outside the foreign country will not jeopardize your status as a bona fide resident, as long as the trips are brief and you clearly intended to return to Korea. You can even make brief trips to the US.Special treatment of income under an income tax treaty will not prevent you from meeting the bona fide residence test. You are considered physically present in Korea if you reside in Korea for at least 330 full days in a 12-month period. You can live and work in any number of foreign countries includingnKorea, but you must be physically present in those countries for at least 330 full days. The qualifying period can be any consecutive 12-month period of time. You do not have to begin your qualifying period with your first day in a Korea.Under the physical presence test, you can choose any consecutive 12-month period to qualify for your Korean source earned income exclusion. You would then prorate your maximum exclusion by the amount of days you were physically present during the tax year. Your pro-rated exclusion amount may not exceed the maximum allowable exclusion.You may also qualify for a prorated exclusion if you intended to meet all the time requirements but you left the country due to civil unrest. According to IRS Instructions for Form 2555:
Please visit the IRS Website for more info in detail: http://www.irs.gov/businesses/small/international/article/0,,id=96822,00.html
>
>
>“소득은 전부 한국에서 발생하고요. 이 경우 CA에 State IncomeTax를 내야 하나요?”----->Yes; as a US person, a US citizen or a GC holder, a permanent resident alien, you are subject to US taxes on your US source and world wide income, in this case your income that you earn in Korea, to the IRS and your state, CA; however, as you pay tax(es) to Korean taxing authority(ies) on your income that you earn in Korea , you can claim your foreign tax credit by filing form 1116 and reporting your FTC on 1040 line 47 or on Sch A of 1040 line 8 as other income.You can also claim FTC on your CA state return,too; however, you need to pay LTCG tax to CA even if you pay your LTCG tax to Korea on your long term capital gain in Korea(if you have).
>
>
>“ 만약 연 중 다른 주로 주소를 옮기면 state income tax는 어떻게 되나요?”--->Then, you still need to pay tax to CA as a part year resident of CA on your CA source or world wide income(on your income in Korea) as long as you move to another state from CA. And you can claim CA tax that you pay to CA on your federal return on Sch A of 1040 if yu itemize your deductions on your federal return.
>
작성일2012-04-24 14:41
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