[詢問]台灣人在美國公司外派回台灣工作報稅問題

totlin wrote:
目前我偏好的做法是先請家人確認目前薪資究竟是
(1)美國總公司發放(因為目前家人身分是美國總公司員工外派台灣)
(2)由台灣分公司發放
如果是前者，是否就只要繳交美國的稅，台灣方面則適用海外收入600萬免稅的規定；

USP10 wrote:
Disclaimer...(恕刪)

iamaminimalist wrote:
薪資收入其勞務提供地...(恕刪)

totlin wrote:
股票價差收入的部分我們認為繳稅是合理的，但美國會計師事務所說「所有的美國來源收入」都需要繳美國的所得稅，那請問家人回台之後在台灣的收入是否需要繳稅？家人目前每年都有兩張稅單，一張是美國股票選擇權、一張是台灣的薪資收入，這樣的話是兩張都需要繳交美國的所得稅還是只要繳股票選擇權？不然的話每年薪資收入都需要繳交兩邊的稅金...目前被視為美國納稅義務人的時間到明年，但事務所表示只要這兩年內有「入境」美國，不論差旅，都會延長繳稅的期限，請問這點是否為真？...(恕刪)

Kanyil wrote:
整体来说，美国税法对...(恕刪)

totlin wrote:
大大您的意思是除了公司配合的會計師外還要自己再請一位嗎吃驚吃驚吃驚因為家人目前薪資大概是7萬美上下而已自己再請一位是否會不符合成本效益？目前美國部份的稅金是由公司負責的會想自己釐清是想看看能不能幫公司省一點因為公司最近狀況也不太好......(恕刪)

totlin wrote:
薪水發放是美國總公...(恕刪)

quote from Quora wrote:
If your only income from the US company is from compensation for services performed for that company, and you performed no services for the company while physically present in the US, you will not be subject to US taxes on that income. See Publication 519 (2011), U.S. Tax Guide for Aliens.

quote from Quora wrote:
There is a way to avoid this whole conundrum and that is for your US employer to set up a legal payroll for you in the foreign country. This is very common (and required) for US expats on assignment, but can work equally well for local residents working remotely.

In this way, you effectively become an employee of the foreign entity, even though the US company is still remitting payment for your services. You will be removed from the US payroll entirely, and now your taxes and contributions will be withheld by the foreign entity where you live. The US company just remits your paycheck to the foreign employer of record each month, and they will pay you in local currency.

quote from Quora wrote:
In almost every circumstance, no. A non-resident alien with no US-source income is exempt from US tax [IRC S 871].

Merely having a US employer does not make your employment income US-source. Employment income is US source only if the services are performed in the United States [S 861(a)(3), 862(a)(3)].

However, if you don’t have a green card and spend at least 31 days in the U.S. during the current tax year and a total of 183 days during the last three tax years (inclusive of the current tax year), you’ll usually satisfy the physical presence test and are also treated as a resident alien.