回複:Confused filing tax return

本文內容已被 [ 阿土方法 ] 在 2004-02-03 07:24:14 編輯過。如有問題,請報告版主或論壇管理刪除.

第一個問題我不知道,你可以問問假博士;
第二個問題,YOU SHOULD FILE 1040NR. 原因: 所有不具備美國公民身份或者綠卡的人,原則上都是外國人.但是如果你在美國呆滿183天的話,從稅務角度,你可以作為美國公民FILE 1040. 但是以F-1,J-1身份在美國的天數不算在183天內.所以根據你提供的信息,應該不滿足183天的要求.英文原文如下:
You will be considered a U.S. resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be 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 that, counting:
All the days you were present in the current year, and
1/3 of the days you were present in the first year before the current year, and
1/6 of the days you were present in the second year before the current year.
還有例子:
Example:

You were physically present in the United States on 120 days in each of the years 1999, 2000, and 2001. To determine if you meet the substantial presence test for 2001, count the full 120 days of presence in 2001, 40 days in 2000 (1/3 of 120), and 20 days in 1999 (1/6 of 120). Since the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2001.





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