如果在你在過去的6年內（2004年前的5年內）有兩年曾經停留美國，並在2005年在美國停留183天以上，你應該是Resident，填寫1040,而不是1040NR。
如果你的孩子2005年在美國停留超過183天，你可以享受Child Credit $1000 per child。在填寫你的1040時可以將你孩子的SSN空著，另外再為孩子填寫一個W-7，將你的1040和孩子的W7一起寄到，下述地址，而不是form 1040所提供的地址，你不需要再另外遞交1040。（切莫遞兩份）
Internal Revenue Service
Philadelphia Service Center
ITIN Unit
P.O Box 447
Bensalem, PA 19020
相關信息如下
F-1 and J-1 Students in U.S. more than 5 calendar years:
Your filing status is determined by the "substantial presence test" which is relatively complicated.
Students who have been in the U.S. in F-1 or J-1 visa status for any part of 5 different calendar years before 2004, and were physically present in the U.S. at least 183 days in 2005, are considered Resident Alien for tax purposes.
If you have been in the U.S. more than 5 years but were not physically present in the U.S. for at least 183 days in 2005, you are considered a Nonresident Alien for tax purposes.
如果你的孩子2005年在美國停留超過183天，你可以享受Child Credit $1000 per child。在填寫你的1040時可以將你孩子的SSN空著，另外再為孩子填寫一個W-7，將你的1040和孩子的W7一起寄到，下述地址，而不是form 1040所提供的地址，你不需要再另外遞交1040。（切莫遞兩份）
Internal Revenue Service
Philadelphia Service Center
ITIN Unit
P.O Box 447
Bensalem, PA 19020
相關信息如下
F-1 and J-1 Students in U.S. more than 5 calendar years:
Your filing status is determined by the "substantial presence test" which is relatively complicated.
Students who have been in the U.S. in F-1 or J-1 visa status for any part of 5 different calendar years before 2004, and were physically present in the U.S. at least 183 days in 2005, are considered Resident Alien for tax purposes.
If you have been in the U.S. more than 5 years but were not physically present in the U.S. for at least 183 days in 2005, you are considered a Nonresident Alien for tax purposes.
