5й раз переписываю этот пост уже… все время что-то допонимаю
Самое главное -
Effect of Tax Treaties
The rules given here to determine if you are a U.S. resident do not override tax treaty definitions of residency. If you are a dual-resident taxpayer, you can still claim the benefits under an income tax treaty. A dual-resident taxpayer is one who is a resident of both the United States and another country under each country’s tax laws. The income tax treaty between the two countries must contain a provision that provides for resolution of conflicting claims of residence (tie-breaker rule). If you are treated as a resident of a foreign country under a tax treaty, you are treated as a nonresident alien in figuring your U.S. income tax. For purposes other than figuring your tax, you will be treated as a U.S. resident. For example, the rules discussed here do not affect your residency time periods as discussed later under Dual-Status Aliens .
Information to be reported. If you are a dual-resident taxpayer and you claim treaty benefits, you must file a return by the due date (including extensions) using Form 1040NR or Form 1040NR-EZ, and compute your tax as a nonresident alien. You must also attach a fully completed Form 8833 if you determine your residency under a tax treaty and receive payments or income items totaling more than $100,000. You may also have to attach Form 8938 (discussed in chapter 7). See Reporting Treaty Benefits Claimed in chapter 9 for more information on reporting treaty benefits.
По Tax treat: ты резидент, если должен платить налоги. Ок, получается я часть года резидент UK.
Далее, берут тех, кто резидент и US и UK и начинают их распределять так, чтоб не было двойственности, т.е. либо UK, либо US.
Тут если есть гринкарта и дом в США - то получается US resident.
Как я понимаю, все эти tax treaties - для non-residents. И как бы меня не касаются.
Tax Treaty Overview
Tax treaties reduce the U.S. taxes of residents of foreign countries. With certain exceptions, they do not reduce the U.S. taxes of U.S. citizens or residents. U.S. citizens and residents are subject to U.S. income tax on their worldwide income.
Однако:
Resident Aliens
Resident aliens may qualify for tax treaty benefits in the situations discussed below.
U.S. Residency Under Tax Treaty “Tie-Breaker” Rule
In certain circumstances, individuals who are treated as residents of the United States under an income tax treaty (after application of the so-called “tie-breaker” rule) will be entitled to treaty benefits. (The “tie-breaker” rule is explained in chapter 1 under Effect of Tax Treaties.) If this applies to you, you generally will not need to file a Form 8833 for the income for which treaty benefits are claimed. This is because the income will typically be of a category for which disclosure on a Form 8833 is waived. See Reporting Treaty Benefits Claimed .
In most cases, you also will not need to report the income on your Form 1040 because the income will be exempt from U.S. tax under the treaty. However, if the income has been reported as taxable income on a Form W-2, Form 1042-S, Form 1099, or other information return, you should report it on the appropriate line of Form 1040 (for example, line 7 in the case of wages or salaries). Enter the amount for which treaty benefits are claimed in parentheses on Form 1040, line 21. Next to the amount write “Exempt income,” the name of the treaty country, and the treaty article that provides the exemption. On Form 1040, subtract this amount from your income to arrive at total income on Form 1040, line 22.
Also follow the above procedure for income that is subject to a reduced rate of tax, instead of an exemption, under the treaty. Attach a statement to Form 1040 showing a computation of the tax at the reduced rate, the name of the treaty country, and the treaty article that provides for the reduced tax rate. Include this tax on Form 1040, line 61. On the dotted line next to line 61, write “Tax from attached statement” and the amount of the tax.
Example.
Jacques Dubois, who is a resident of the United States under Article 4 of the U.S.-France income tax treaty, receives French social security benefits. Under Article 18(1) of the treaty, French social security benefits are not taxable by the United States. Mr. Dubois is not required to file a Form 8833 for his French social security benefits or report the benefits on Form 1040.
Получается, что т.к. я могу считать себя US resident (GC+home) и по tax treaties вычеркнуть UK-доход из 1040, но зафайлить 8833. Тут как бы ну и пусть, что часть года был резидентом UK. Тогда не понятно, зачем тогда писать про то, что резиденты США платят налог с доходов по всему миру. Ведь получается, что если доход из Treaty country, и налог уже уплачен в той стране, то США без налога осталась. Понятно, что если налог не уплачен в стране дохода, то вопросов нет - США налог возьмет. (Возможно тут и вся соль: заплачен или нет налог в стране дохода!)
В чем двойственность:
- Я могу считать себя по tax treaty резидентом UK - Тогда надо файлить 1040NR + 8833.
- Я по тому же tax treaty могу считать себя резидентом US - Тогда надо 1040+8833
Никак не могу понять касается меня это или нет dual-status return мне не подходит как раз тем, что там резиденство определяется по дате получения грин-карты, а по tax treaty у меня резидентсво в UK дольше - весь UK доход можно как бы списать.