F1遠距工作節稅 - 留學

原本一直以為學校TA即使遠距在台灣工作也要繳美國的稅

沒想到Sprintax自動把那部分扣除了~~
一開始以為是程式的錯誤，詢問客服後得到以下結論
Non-resident aliens (F1-visa) are able to claim a portion of their income as
out of US work. IRS website also states similar things for non-residents work
performed out of the US even if it's paid from a US company. Sprintax helps
you to allocate out of US part of this income.
查了IRS官網
https://t.ly/Aj6I
As a general rule, wages earned by nonresident aliens for services performed
outside of the United States for any employer are foreign source income and
therefore are not subject to reporting and withholding of U.S. federal income
tax.
看起來的確是遠距工作的部分免稅
台灣的部分因為不到三個月理論上也還是屬於外國收入也是免稅

RA超過三個月的話還有所得稅法第4條第8項的免稅規定，
中華民國政府或外國政府，教育研究機關為獎勵研究而給與之獎學金免稅

如果學校願意，這樣看來的確是一個合法的節稅手段~~

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