AOTC 미국 학비공제 2,000달러
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작성자 최고관리자 작성일21-03-31 10:26 조회3,408회 댓글3건관련링크
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AOTC는 America opportunity tax credit으로 학비 2,000달러 공제입니다.
미국시민권자, 영주권자, 세법상 거주자가 받을 수 있습니다.
예를 들어 F1 비자로 5년 넘기고 6년차가 되면 신청이 가능합니다.
단 substantial presence test로 세법상 거주자가 됐는지 계산해봐야 합니다.
세법상 거주자가 된 F1 6년차라면 AOTC를 받을 수 있습니다. 단 세법상 거주자가 된 그 해는 안되고 그 다음해부터 신청이 됩니다.
단 재난지원금은 거주자가 된 해에 소급신청이 가능합니다.
위의 경우 J비자는 3년차부터 신청이 가능합니다.
자세한 문의는 전문가와 함께 하세요.
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