原本一直以为学校TA即使远距在台湾工作也要缴美国的税
没想到Sprintax自动把那部分扣除了~~
一开始以为是程式的错误，询问客服后得到以下结论
Non-resident aliens (F1-visa) are able to claim a portion of their income as
out of US work. IRS website also states similar things for non-residents work
performed out of the US even if it's paid from a US company. Sprintax helps
you to allocate out of US part of this income.
查了IRS官网
https://t.ly/Aj6I
As a general rule, wages earned by nonresident aliens for services performed
outside of the United States for any employer are foreign source income and
therefore are not subject to reporting and withholding of U.S. federal income
tax.
看起来的确是远距工作的部分免税
台湾的部分因为不到三个月理论上也还是属于外国收入也是免税
RA超过三个月的话还有所得税法第4条第8项的免税规定，
中华民国政府或外国政府，教育研究机关为奖励研究而给与之奖学金免税
如果学校愿意，这样看来的确是一个合法的节税手段~~