工作签证如何退税？
关于工作签证的 报税，因为涉及不同的项目，所以需要分开来讲。
1. W2 的Wages 和 Withholding Tax Wages 是实际工资收入数额，包括各种工资和补贴（不含reduced pay）。Withholding Tax 是联邦、州、城市税率累加的预扣所得税。这部分金额是直接由雇主在发工资的时候从你的工资中代扣代缴的。如果纳税人在该税年没有超过 $5，000 的应纳税收入，可以全部申请减免。
2. 1099-INT ， 1099-DIV， 1099-MISC 这三种都是投资所得报告 Form 1099。Int 和 Dividend 是红利，Misc 是其他收入。这三种的收入都要申报。需要注意的是，虽然这些1099是公司发给个人的文件，但其中收入并不一定都属于个人，比如银行和投资公司开的1099 Int or DIV 中一部分收入是分红给客户而不是个人；又例如公司发奖金或发股票，这笔收入虽然是发到个人账户上，但也属于公司的收入而不属于个人。因此要分清哪些是属于个人所得，哪些不属于。还有一项来自银行利息收入通常也是公司分给个人的钱，也属于公司收入而非个人收入。至于这些收入如何计算缴纳所得税，请参考美国国税局网站
3. TIN (Social Security Number) 这个Tin 是社会安全号码，如果你作为外国人有此号码的话，则每年还要向IRS交$400 的美国社会保障金。这项收入一般很少人会有。如果有，则也照章纳税即可。
4. 报税时需要注意的事项 a. 在正式报税之前，先填好表格 W-4B Wage and Tax Withholding Certificate for Foreign Nationals. b. 如果第一年在新企业工作，且收入不高的情况下，建议跟雇主商量可否不扣Withholding Tax c. 所有收入的来源都需要写在报税表上 d. 对于W-2上的税前总收入，减去1099 int， div， misc ，再加上1099 interest ，然后乘以26%就是您应该缴的税。 e. 关于各项目的申报细节及申报方法可参考美国税务局网站 IRS 上面有很详细的说明。 附：
一、 1099 报税单介绍 Form 1099 is the Internal Revenue Service's name for various information returns that many businesses are required to file with the IRS on forms they issue to their customers， vendors， or other business associates in the course of doing business. These reports may be filed by both corporations and individuals. The purpose of the report it to provide the IRS with an up-to-date record of income paid to those who should be subject to tax on that money but haven’t been previously reported by either the recipient， or the person making the payment. There can also be penalties levied against businesses that fail to submit such reports when mandated to do so. Some forms have specific due dates while others require you to attach them to your tax return， which is usually filed in early spring of each year. Generally speaking， these reports must include the total amount that was given to anyone who has an employer identification number and certain amounts received from sales， including stock dividends and brokerage accounts. Specific details about reporting requirements， filing periods， etc. will vary depending upon what category a