Korean Job Discussion Forums

[Rae]

I called my local city tax board and was told the only way I can get this document is if I own a house.

Is there another term for Residency Certification (official proof of residency)? What documents will be accepted for Korean Income Tax Exemption? I'm in California.

Thank you!

[22tea77]

[quote="Rae"]I called my local city tax board and was told the only way I can get this document is if I own a house.
[/quote]

I've not heard that one before but it wouldn't be the first time I have been wrong when it comes to US Tax Law.
Anyhow, go to www.irs.gov and do a search for form 8802. I believe that is what is needed.
Hope that helps.

[Rae]

Bless you!

[hammy-I-ammy]

Double bless you.
There were even down loadable instructions!

Many Thanks.

[22tea77]

Thanks for the double blessing...however..
Keep an eye on my still unsettled thread above in regard to Taxes for Americans and EPIK exclusion.
I STILL can't get an answer as to whether or not applying for this exclusion will in any way affect the eligibility for the Foreign Income Exclusion.
If it comes down to one or the other (although I'm not sure this is the case!) it will DEFINATELY be better to pay the Korean Taxes and take the Foreign Income Exclusion.
Stay posted!

[the dakota kid]

I have called the IRS several times and I have received different stories from each of the assistants.

Here are links to appropriate forms:

8802: http://www.irs.gov/pub/irs-pdf/f8802.pdf
Guide to filling out the 8802: http://www.irs.gov/pub/irs-pdf/i8802.pdf
Korea Tax treaty 1976: http://www.irs.gov/pub/irs-trty/korea.pdf
Technical aspects of the treaty: http://www.irs.gov/pub/irs-utl/koreatrweb.pdf

The treaty does have section for teachers specifically (denoting the two year limit)

ARTICLE 20
Teachers
Paragraph (1) provides that where a resident of one Contracting State is invited by the
Government of the other Contracting State, a political subdivision, or a local authority thereof, or
by a university or other recognized educational institution in that other Contracting State to come
to that other Contracting State for a period not expected to exceed two years for the purpose of
teaching or engaging in research, or both, at a university or other recognized educational
institution, and such resident comes to that other Contracting State primarily for such purpose,
his income from personal services for teaching or research at the university or educational
institution will be exempt from tax by that other Contracting State for a period not exceeding two
years from the date of his arrival in that other Contracting State.
Since a temporary visit may be of such a duration that an individual may lose his status as
a resident of the Contracting State of which he was a resident at the time he became eligible for
the benefits of this Article, the individual need only be a resident of such Contracting State at the
beginning of his visit. However, if the individual becomes a citizen of, or acquires immigrant
status in, the other Contracting State, that other Contracting State may tax the individual without
regard to this Article. See paragraphs (4) and (5)(b) of Article 4 (General Rules of Taxation). If
the individual's visit exceeds a period of two years from the date of his arrival, the exemption
applies only to the income received by the individual before the expiration of such two year
period.
Pursuant to paragraph (2), this Article does not apply to income from research undertaken
primarily for the private benefit of a specific person or persons.

Still researching the possibility of not paying US or Korean taxes.

Any current EPIK applicants willing to comment or explain their process?

Thanks,
tdk

EDIT: After more than hour on the phone, this is the latest story: I am exempt from both taxes. Fill out the 8802 form (request for residency certification), submit it to the IRS and wait. When the form arrives (Form 6166/Residency certification), submit it to the SK gov. When filing my taxes, fill out form 2555: http://www.irs.gov/pub/irs-pdf/f2555.pdf , questions 13a and 13b directly are affected by the prior form 8802/6166. I will not pass the bona fide residency test, but I will pass the physical presence test. I am therefore liable for all income earned over 85,700 USD. My income will not exceed this amount, so I should be exempt

Does this sound correct to anyone?

[juskajo]

on the 8802 form, is there a general POE address the residency certification can be mailed to? i leave for korea in a week, and i doubt the certification will make it here by then.

any idea how long this usually takes?

[22tea77]

[Jessie41]

[juskajo]

[Ut videam]

[Ut videam]

My Form 6166 arrived in the mail today. I mailed the request on January 29, so the turnaround time was 1 day short of 2 weeks. I paid the $35 fee online, which may have sped up the processing. If you go that route, make sure you write the payment confirmation number in the space provided near the top of Form 8802.

[Rae]

Have it sent to a relative or friends house and have them send it to you. The dakota kid, thank you! I've been hearing conflicting info as well and decided to not submit it just yet. I will today.

[22tea77]