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Tax withholding
Tax withholding
Hoi Allemaal!
[Please feel free to respond to me in Dutch - I understand, just can't write it very well.]
My husband (H1B visa) needs to fill in the Tax Withholding form so that he can be exempt from paying tax. You need to fill in this:
"I was a resident of ______________ on the date of my arrival into the United States."
He, a Portuguese citizen, was a resident of NL but also paid tax on property in Portugal. Could we argue that he was a resident of both NL and PT when he entered the US?
This is important because the NL tax withholding treaty states that, if you stay in the USA for MORE than two years, you need to REPAY any taxes that you didn't pay for the first two years:
"An individual is exempt from U.S. income tax on income received for teaching or research for a maximum of 2 years from the date of arrival if he or she:
Is a resident of the Netherlands immedi- ately before visiting the United States, and Is in the United States to teach or engage in research at a university, college, or other recognized educational institution for not more than 2 years. If the individual's visit to the United States is longer than 2 years, the exemption is lost for the entire visit unless the competent authorities of the Netherlands and the United States agree otherwise."
The Portuguese tax withholding treaty does not have this clause and is therefore preferable. Can anyone advise me here? If we put Portugal instead of Netherlands can/do/will they check? Or can anyone recommend a tax specialist/relocation specialist who can answer my question quickly?
He is no longer a resident in NL as he de-registered when we moved to the US.
Bedankt!
[Please feel free to respond to me in Dutch - I understand, just can't write it very well.]
My husband (H1B visa) needs to fill in the Tax Withholding form so that he can be exempt from paying tax. You need to fill in this:
"I was a resident of ______________ on the date of my arrival into the United States."
He, a Portuguese citizen, was a resident of NL but also paid tax on property in Portugal. Could we argue that he was a resident of both NL and PT when he entered the US?
This is important because the NL tax withholding treaty states that, if you stay in the USA for MORE than two years, you need to REPAY any taxes that you didn't pay for the first two years:
"An individual is exempt from U.S. income tax on income received for teaching or research for a maximum of 2 years from the date of arrival if he or she:
Is a resident of the Netherlands immedi- ately before visiting the United States, and Is in the United States to teach or engage in research at a university, college, or other recognized educational institution for not more than 2 years. If the individual's visit to the United States is longer than 2 years, the exemption is lost for the entire visit unless the competent authorities of the Netherlands and the United States agree otherwise."
The Portuguese tax withholding treaty does not have this clause and is therefore preferable. Can anyone advise me here? If we put Portugal instead of Netherlands can/do/will they check? Or can anyone recommend a tax specialist/relocation specialist who can answer my question quickly?
He is no longer a resident in NL as he de-registered when we moved to the US.
Bedankt!
- goldenhills
- Amerika-expert
- Berichten: 2899
- Lid geworden op: 26 mar 2008, 08:04
- Locatie: San Francisco Bay Area
Re: Tax withholding
De IRS checkt dacht ik pas echt als je geaudit wordt, een kleine kans, maar zeker geen nul...
Ze hebben het over residency, niet citizenship of tax home. De residency zal toch NL zijn, want daar woonde hij tenslotte en was hij ingeschreven. Dat je in een ander land (Portugal in dit geval) nog onroerendgoedbelasting betaald lijkt me niet genoeg.
Het meest correcte lijkt me tax exemption aanvragen op basis van het verdrag met NL, en het bespaarde belastinggeld opzij zetten voor het geval hij/jullie toch langer dan twee jaar blijven...
Vergeet trouwens niet naar de state tax te kijken, die hebben zo hun eigen regels.
Ze hebben het over residency, niet citizenship of tax home. De residency zal toch NL zijn, want daar woonde hij tenslotte en was hij ingeschreven. Dat je in een ander land (Portugal in dit geval) nog onroerendgoedbelasting betaald lijkt me niet genoeg.
Het meest correcte lijkt me tax exemption aanvragen op basis van het verdrag met NL, en het bespaarde belastinggeld opzij zetten voor het geval hij/jullie toch langer dan twee jaar blijven...
Vergeet trouwens niet naar de state tax te kijken, die hebben zo hun eigen regels.