----關於ALIEN，請大蝦指教，非常感謝-----

在填退稅表，關於nonresident alien and resident alien 比較糊塗，請問：
F1 在美國呆了五年以上，應該是哪一種“alien”?

我看了irs上看到一段話，關於定義nonresident alien and resident alien ， 是說：我還是引用原話吧，這樣比較精確。我個人覺得應該是noresidentalien, 可為什末用學校的退稅軟件算出來的是resident alien, 請指教：

You are considered a resident alien if you met one of two tests for the calendar year.

The first test is the "green card test."

The second test is the "substantial presence test." To meet this test, you must have been physically present in the United States on at least 31 days during the current year, and 183 days during the 3 year period that includes the current year and the 2 years immediately before. To satisfy the 183 days requirement, count all of the days you were present in the current year, and one–third of the days you were present in the first year before the current year, and one–sixth of the days you were present in the second year before the current year. Do not count any day you were present in the United States as an "exempt individual" or commute from Canada or Mexico to work in the United States on more than 75% of the workdays during your working period. An exempt individual may be anyone in the following categories:

A foreign government–related individual,
A teacher or trainee with a J or Q visa who substantially complies with the requirements of the visa,
A student with an F, J, M, or Q visa who substantially complies with the requirements of the visa; or
A professional athlete temporarily present to compete in a charitable sports event.

所有跟帖： 

• resident alien from your sixth year -Suggest!!- ♀ (0 bytes) () 03/02/2006 postreply 14:42:48