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Forums > Living in Kunming > Filing 2014 Taxes

@Xiefei: Actually only your "foreign earned income" counts toward the "foreign earned income exclusion." Also, if you are provided housing, you need to declare the value of the housing as income. CUFE in Beijing claimed the rooms we lived in were worth 900 kuai a night ;-).

FICA is optional. Unless there has been a change, you need only 40 credits to get Social Security benefits. Credits are earned at 4 per year. Your benefit is based on your highest 10 earnings years. I figured out I would never earn as much as already had. I never paid FICA tax while in China. I get the maximum. In fact I applied for SS benefits at at the US Embassy in Beijing.

You are right about state taxes. Some states require you pay but California is not one of them. I do know Hawaii and Massachusetts do have the never return rule.

Putting a US address on your tax returns may cost you the $99,200 Foreign Earned Income Exclusion. One of the requirements is that your "tax home" is in a foreign country.

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Forums > Living in Kunming > Filing 2014 Taxes

DISCLAIMER ! ! !

I am not a tax expert. I am a management accountant with a pretty good understanding of both US income tax and China IIT.

You will notice I point you in a direction which might help you. I give tax advice reluctantly. I do not prepare ant tax returns but my own. Frankly, I hate doing taxes.

If you are a US citizen, you can PM me with your email address and I can send you forms and pubs that you need. In the past, irs.gov could only be accessed by VPN.

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Forums > Living in Kunming > Filing 2014 Taxes

Back to 2014 taxes:

If you qualify for the income exclusion then, generally, you are exempted from the need to buy approved medical insurance.

i suggest you attach either Form 2555 or 2555-EZ to your 1040 to establish you qualify for the income exclusion.

Then attach Form 8965. Part III is where you claim exemption. If from Form 2555, you can exclude all or part of your China income, the exemption type is "C" and is entered in column c of Part III.

Note in Part III of 8965, you need to indicate if the exemption is for the entire year OR for which months are exempt.

You also need to name each person you are claiming exemption for.

For you guys with Chinese wives, you need to check Pub 54 for your options. Back in the day, we could not claim a foreign wife or kids as dependents unless they had been feet dry in on US territory. I think this has changed. Pub 54!

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Forums > Living in Kunming > Filing 2014 Taxes

The phrase "under US law" is misleading. Most civil cases are filed in state courts under state rules which do vary. I do believe, but am not certain, the law is silent on awarding court costs.

tigertiger is correct. Often the plaintiff, if the David if you will, can ask for court costs. The judge ultimately has desecration. In many contracts, the issue of court costs may addressed as can be seen in the fine print of all most all consumer financing contracts.

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Forums > Living in Kunming > Filing 2014 Taxes

H&R Block: 'No One Can Understand' New Obamacare Tax Code

dailycaller.com/[...]

Summary of healthcare Pubs and Forms:

You may need these new forms to prepare your return:

Form 1095-A, Health Insurance Marketplace Statement

Form 8962, Premium Tax Credit, & Instructions

Form 8965, Health Coverage Exemptions & Instructions

You may these publications useful:

Publication 17, Your Federal Income Tax (For Individuals)

Publication 974, Premium Tax Credit

Publication 5172 – Flyer, Facts about Health Care Coverage Exemptions (English; Spanish)

Publication 5185 – Flyer, Facts about making a shared responsibility payment

Publication 5152 – Flyer, Premium Tax Credit – Report changes in circumstances (English; Spanish)

Publication 5156 – Flyer, Facts about Individual Shared Responsibility provision (English; Spanish)

Publication 5120 – Flyer, Facts about the Premium Tax Credit (English; Spanish)

Publication 5121 – Brochure, Facts about the Premium Tax Credit (English; Spanish)

Publication 5093 – Healthcare Law Online Resource

(Note: I could not find Publication 974)

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@HFCAMPO

You are seriously wrong in thinking "They would have never begun... unless they knew...." First of all, the Metro is a prestige project which immediately puts "profit" on a remote back burner out of sight never to be seriously considered. The "profit" in this type of project in the construction, materials and labor so all that money only exists if the thing is built.

The process of calculating either payback, ROI, or even profit is a pretty straight forward.Usually, they do a NPV (Net Present Value) calculation based on a myriad of assumptions, guesses, wishes and a few facts. As all of these things are also based on an additional myriad of assumptions, guesses, wishes and a few facts. One key component is "ridership" which is a guess, usually a well calculated, detailed SWAG (Scientific Wild Assed Guess) but a guess nonetheless. Not to bore the analytically challenged each guess in this pile of guesses, and a few facts, has a range, low to high. The guy who cranks the algorithm knows what the Boss wants so will skew all the little guesses to ensure the big final guess gives the Boss what he/they want. They want a subway. The subway will be justified with numbers. My favorite BS component is "contribution to the general economic growth of _____." You can fill in the location, Kunming, Yunnan or California.

A subway is built because it is wanted not because it would make money. It is wanted by the power elites so they can pat their own backs. It is wanted by capitalists who will bid low and will trust the power guys to ante up to keep the project going. Lots of money to share in 300,000,000,000 yuan.

Note: This is not a Chinese thing. This has been going on in the U.S. for a long time.

Think of the subway as a money train.

As long as there is something to tear down and build or rebuild, two things are going on. First, GDP goes up and as a tool for rating government officials you just can't beat impressive, never ending, visible projects adding jobs and boosting GDP.

Second, tearing down and building is where the money is. There is a lot of opportunity to make and pass money around. When you figure in what can be skimmed by using substandard materials then making more money to do it again. well, why would anyone want to stop?

Beijing Lu is a goldmine. Seems to me that there was a lot of repaving done before the Metro project started. Then just as the Metro blue walls came down beautification began. Beautification is pretty near complete, lots of trees have been cut down, but now holes, square red puddles where there were trees, and trenches across street and walk ways make walking muddy and hazardous.

Did you notice the tremendous improvement in the blue walls? No longer blue metal sheets attached to stakes, now, a cement footing is topped with aluminum framed blue composite panels. Reusable? Nope. Salvaged for sure but clearly intended for one time use.

I call that GDP enhancing "innovation."

I would not expect Kunming City to be on the hook for repaying the loans. More likely, one or several entities have been set to borrow the money and operate the subway. In Beijing, a line could be operated by a company. So Line 1 might be operated by "KM Metro Line 1 Company", and so on.

But the more interesting way to look at how the loans will be serviced is looking at required riders. The operating company has two sources of revenue, riders or operating revenue and advertising. In Beijing some lines lose money operating but adverts are enough to let them be profitable.

In the aggregate, loans totaling 300 Billion yuan, for 30 years, at say 3.0% interest, would require about 15 Billion yuan in yearly payments on a fully amortized basis. If operating expenses are 100 million yuan per day, it would take more than 140 million riders per week at 2 yuan to break even.

How many people live in Kunming?

Anyway, you can expect to see lots of advertising in the Metro.

The recent flooding here reminded me of similar flooding in Beijing and Los Angeles. It seems the onset of seasonal heavy rains results in underpass flooding. In Los Angeles and Beijing, part of the problem is the accumulation of trash in storm drains. The volume and force of the rain moves the trash until it collects and restricts water flow. In both L.A. and Beijing, in the days following flooding, crews were busy opening drains fishing out trash. In subsequent weeks, flooding seems to diminish.

I agree with tigertiger's analysis of contributing factors. I would also suggest the rapid construction throughout Kunming impedes and diverts natural runoff paths resulting in unplanned volumes of runoff showing up in unplanned locations.

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Good for quality, but pricey, hand tools.

Be aware they will push whatever they are selling. Some of the staff have no idea about the technical side of appliances.

I went there to buy a stove. I repeatedly told them I would be using bottled gas. They sold me a stove. When I went to my local gas guy, I learned there are at least three kinds of gas sold. Luckily, B&Q did not deliver as promised. I went back to the store and discovered they had sold me a stove they needed to be hooked up to the gas main. I got my money back.

The sales lady was almost in tears, 没有问题!I don't know if it a safety or design issue, but I would think B&Q would know and care.

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Last week had an 8:45am flight.

Subway starts at 9am. I have no idea where to catch an airport express bus. Eight taxis refused to go to the airport. After almost an hour standing on Beijing Lu took a black taxi, this dude drives slower than my mother, 120 yuan.

Flight back was delayed so I learned the subway stops running at 6:10pm.

Getting a taxi back was easy, more taxis than customers. Taxi was 87 yuan including 1o yuan toll, airport to Beichen area. Yes, he took a longer route than necessary.

Kunming imagines being a gateway for international travelers. New airport but hard to get to and from it.

World Class Airport, NOT!

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Tonight "Peacock", a performance by Yang Liping (杨丽萍), to begin her world tour, 8pm, 100-1680 yuan at Yunna Haigeng Auditorium.

Saw this lady perform at the Pasadena Civic Auditorium, in California, in 1995. Quite a good and interesting show.

I'm going to try to make it.

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Not so good. Kimchi had a very sour taste. Other food was nothing to brag about. I don't think I would go back.