미국에 잠시 거주했을 경우의 대한 미국 세금보고

 

미국에 취업 혹은 여가 목적으로 특정기간 동안 거주를 했을 경우, 미국 세금 보고를 해야 될 수도 있습니다. 그 이유는 미국 세법상 캐나다 거주자여도 미국 거주자로 간주 될 수 있기 때문인데 “Substantial Presence”라는 원칙이 있기 때문입니다. 만일 연간 31일 이상 미국에 체류했을 경우 Substantial Presence가 있는지 특정한 공식으로 계산을 해봐야 합니다. 공식은 아래와 같습니다.

     
  2015년 동안 미국에 거주한 일수
+ 2014년 동안 미국에 거주한 일수의 1/3
+ 2013년 동안 미국에 거주한 일수의 1/6
   

만일 위 공식에서 183일 혹은 그 이상이 나올 경우 미국 거주자로 간주됩니다. 그 뜻은 미국에 정기적으로 매해 4개월동안 거주하는 사람들을 거주자로 간주 하고 있으며, Form 8840- Closer Connection Exception Statement for Aliens라는 서식을 작성해서 미국 국세청인 IRS (Internal Revenue Service)로 송부해야합니다. 미국 소득이 없을 경우에도 이 서식을 작성해야 하며, 작성하지 않을 경우 전 세계 소득을 미국 소득 보고서에 기입해야만 합니다.

특별한 날들은 Substantial Presence 원칙 계산에서 뺄 수 있습니다.

  • 캐나다에서 통근할 경우 통근 일수
  • 환승 및 경유로 미국에 24시간 내로 체류한 일수
  • 긴급 의료 상황으로 인해 의도한 기간보다 더 체류한 일수 (Form 8843- Statement of Exempt Individuals and Individuals With a Medical Condition 을 작성해서 세금신고서에 동봉해야함)
  • 학생신분으로 비자 “F”, “J”, “M”, 혹은 “Q”로 체류한 일수

그린카드를 소유하고 있을 경우 혹은 Substantial Presence 원칙에 속할 경우 미국 거주자로 간주됩니다.

Substantial Presence 원칙에 해당된다 하더라도, 다른 국가와 더 가까운 연계가 있을 경우 미국 거주자로 간주 되지 않습니다. 이에 해당되는 경우는 아래와 같습니다.

  • 미국에 거주한 기간이 한 해 183일 보다 적을 경우
  • 한 해 전체 다른 국가에 주거주지가 있을 경우
  • 미국에 있는 집보다 해외 거주지에 더 가까운 연계가 있다고 입증할 수 있을 경우
  • Form 8840- Closer Connection Exception Statement for Aliens을 작성해서 신고기간내 접수할 경우

미국 세금 신고 기간은 4월 15일까지이며, 미국 근로소득이 없을 경우 6월 15일까지 신고해야 합니다. Form 8840 은 피한객 신고 (Snowbird Filing)라고도 불리는데, 캐나다 거주자가 겨울마다 추위를 피해 미국에 거주할때 Substantial Presence 원칙이 적용되면, 이 서식을 작성하여 미국 거주자로 간주되는것을 피하며, 그로 인해 전세계 소득을 보고하지 않아도 되기 때문입니다.

만일 캐나다와 미국 법으로 인해 두 국가의 거주자로 판명날 경우, 캐나다-미국간의 조세조약을 통해 둘 중 한곳만의 거주자로 보고하고 전세계 소득에 대한 이중 과세를 면할수 있습니다.  이 같은 조세조약을 통해 비거주자로 미국 조세채무에서 벗어나려 하는 비거주자들은 Form 8833- Treaty-Based Return Position Disclosure 과 Form 1040NR- US Non-resident Alien Income Tax Return을 작성해서 신고 기간까지 IRS로 보내야합니다.

정확한 세금보고를 위해서는 미국에 거주한 기간을 기록해야 하며, 해당되지 않는 일수를 증빙할 수 있는 서류 (예: 여행 티켓, 스탬프 찍힌 여권 등)을 잘 보관해야 합니다.

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