這個問題在Publication 519 中是這麽描述的，自己斟酌吧

剛剛檢查了以下publication 519
Publication 519 US Tax guide for aliens Page 8
You cannot claim you have a closer connec-tion to a foreign country if either of the following applies:1) You personally applied, or took other steps during the year, to change your status to that of a permanent resident, or 2) You had an application pending for adjust-ment of status during the current year.
Steps to change your status to that of a perma-nent resident include, but are not limited to, the filing of the following forms.
Form I–508, Waiver of Rights, Privileges, Ex-emptions and Immunities
Form I–485, Application to Register Perma-nent Residence or Adjust Status
Form I–130, Petition for Alien Relative, on your behalf
Form I–140, Immigrant Petition for Aln Worker, on your behalf
Form ETA–750, Application for Alien Employment Certification, on your behalf
Form DS–230, Application for Immigrant Visa and Alien Registration

所有跟帖： 

• Thank you very much for your input -lvcard- ♀ (0 bytes) () 01/10/2007 postreply 21:56:23

• 多謝JDJ! Good night! -worryabout485- ♀ (0 bytes) () 01/10/2007 postreply 21:59:21

• US-China Tax Treaty article 19 overrides rules in 519, 不要誤導 -我為魚肉- ♂ (0 bytes) () 01/11/2007 postreply 05:54:38