Stimulus Payment for Tax Returns ‧ITIN 能拿到刺激經濟退稅？－Where's Tucson？

【2008 布希政府退稅】

刺激經濟退稅計畫，已經在2008年5月2日由前美國總統布希簽署後正式開始。

2008年的退稅條件，必須是要擁有社會安全碼的納稅義務人和兒童才可以獲得。

並且是調整後的年收入不得超過75,000元，大人可獲得600元、小孩300元退稅(人)。

若調整後年收入超過 75,000元或 150,000 元，收入每超過1000元依序遞減 50元退稅(人)。

若報稅義務人使用的是識別號碼 Individual Taxpayer Identification Number，簡稱 ITIN。

或者是使用 1040-NR 、1040NR-EZ 、1040-PR 、1040-SS 等報稅表格 ....

以上，都無法獲得刺激經濟的退稅 !!!

【2009 歐巴馬政府退稅】

個人退稅400元，夫妻一共800元。

首次購屋抵稅8,000元。

今年購買新車亦可抵稅。

低收入者可獲得一次性補助250元。

同樣的退稅條件，必須要擁有社會安全碼的納稅義務人。

歐巴馬的刺激經濟法案，還多了一項頗具爭議性的 Buy AMERICAN (買美國貨) 的條款。

這一項條款先前的提案引起了美國的貿易夥伴關切，在經過修正後通過 .....

加拿大、歐洲聯盟、日本與美國有採購協議的夥伴，仍然可以打入美國龐大的建設計畫。

而中國、印度、巴西與俄羅斯，將無法參與獲利。

【你是使用 ITIN 的報稅義務人，如何獲得2008 、2009 年的刺激經濟退稅 ? 】

合乎退稅的前提是：納稅義務人都具備 有效的 SSN 。

例如：丈夫持有 SSN ，妻子和小孩沒有 SSN ，而是以 ITIN 稅籍號碼申報。

這樣的組合，就無法領到布希、歐巴馬政府發出的退稅。

問題: 什麼樣的情況下可以領到退稅？

答案: 原本只有 ITIN 稅籍號碼的人，得要申請到有效的 SSN。

問題: 什麼樣的人會先以 ITIN 報稅，等 SSN 下來再行退稅?

答案: H4 ( H1-b 工作簽證的眷屬 )。

問題: 2008年的退稅因為是以 ITIN 申報，直到2009年才申請到 SSN ，今年可以退稅嗎?

答案: 當然可以。只要是使用 ITIN 報稅，先前合併申報無法抵免科目，加上未領到的刺激經濟退稅都可以在 2009年 4 月 15日申報所得稅時列入撥補。

《相關退稅 Q & A 轉載來自國稅局網頁》

Taxpayer Identification Numbers

Q. I file using an individual taxpayer identification number (ITIN). Can I still get a stimulus payment?

A. In most cases, the law does not allow stimulus payments for people who file a return using an ITIN. A taxpayer generally needs a valid Social Security number to qualify for the stimulus payment. If married filing jointly, both taxpayers must have a valid Social Security number — the only exception is a joint return on which either spouse is a member of the armed forces. Children must have valid Social Security numbers to be eligible as qualifying children. [Updated 7/2/2008]

Q. If I currently have an ITIN and file my return but later this year get an SSN, can I amend my return to get the payment or will I need to wait until I file my 2008 return to claim it?

A. You will need to wait until you file your 2008 income tax return.

Q. I have an ITIN, but my spouse has a valid Social Security number. Can we get a payment?

A. In most cases, if you and your spouse file a joint return, you will not get a stimulus payment. There is only one exception to this rule: If either you or your spouse is a member of the U.S. military, you will get a payment in November. If your spouse files a separate return, your spouse may qualify for a payment, based on his or her income deductions and credits. [Updated 7/2/2008]

Q. If I have a spouse with an ITIN and therefore choose "married filing separately" status to qualify for the economic stimulus payment and later on amend my original return to "married filing jointly" status, will I need to return the stimulus payment?

A. No.

Q. If I have a valid Social Security number and my child has an ITIN, do I get extra money for the child?

A. Generally speaking, no, you cannot get the extra credit for your children unless everyone listed on the return has a valid Social Security number. This includes you and your qualifying children. If you file a joint return, your spouse must generally have a valid SSN as well. The only exception is when at least one of the spouses is a member of the Armed Forces. [Updated 7/2/2008]

Q. I adopted a child this year and my child has an ATIN (Adoption Taxpayer Identification Number). Will I receive the $300 additional child payment?

A. An ATIN is issued by the IRS as a temporary taxpayer identification number for the child. Adoptive parents who do not yet have a Social Security number for their child generally will not get the stimulus payment. However, if they receive a Social Security number for the child before the end of 2008, they can claim the additional child payment on their 2008 tax return.