回複：Your explanation too narrow

I think you might misunderstand the meaning of the word "resident". The word here refers to a physical status, neither citizenship nor PR status. Different country may have different difinition of this "resident".
Many people get confused about this issue, therefore IRS provides a detailed tutorial discussed many of these issues for foreigners. You may dig it out from IRS website.
One example I remember that relates to this topic is like this: Mr.A is a citizen of India. He had been studying in Canada for 1 year before he came to US as a J1. Then he will be judged as a resident of Canada, NOT India for tax purpose. He is not eligible to claim benefits from treaty between US and India, but he can claim benefits from treaty between US and Canada, if there is any.

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• you are right! I had such -批了多少?- ♀ (10 bytes) () 11/07/2005 postreply 14:36:50

• You are wrong! Official info! -6832- ♀ (0 bytes) () 11/07/2005 postreply 15:02:16

• You are wrong! -批了多少？- ♀ (0 bytes) () 11/07/2005 postreply 18:19:20