簡單的答案就是: 不管你交了140後有沒拿到綠卡, 如果還是在頭三年免稅期內, 你可以 take the risk 申請免稅, 因為沒有任何的 IRS pub. 明確要求你不能申請免稅. 但是, 更加保險的做法是, 從140提交後的那一年開始, 就全年照 residence 報稅.
為什麽?
1. 我們先來看看 IRS 的 1040 的 instruction, 文件在
http://www.irs.gov/pub/irs-pdf/i1040nr.pdf
第二頁的中間一列, 在 "Resident Alien or Nonresident Alien" section, 大致是說,
a. 如果你滿足任意一個 "test", i.e. either "Green Card Test" or "Substantial Presence Test", *generally*, 你應該是 resident
b. 但是, 如果你 qualify as a resident of a treaty country ..., you may still be considered a nonresident alien
這裏很清楚了, 隻要你 qualify 免稅, 不管你有沒拿到綠卡, 一年內在美國呆了多久, 那麽你就 "可以" 算是 nonresident alien.
2. 所以問題的關鍵就在, 你 qualify 免稅嗎. 我們來看看US-China treaty, 我假設大家情況跟我家一樣, 就是申請頭三年作為研究學者的免稅, 即 Article 19, 全文在
http://www.irs.gov/pub/irs-trty/china.pdf
ARTICLE 19
(Teachers, Professors and Researchers)
An individual who is, or immediately before visiting a Contracting State was, a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State for the primary purpose of teaching, giving lectures or conducting research at a university, college, school or other accredited educational institution or scientific research institution in the first mentioned Contracting State shall be exempt from tax in the first mentioned Contracting State for a period not exceeding three years in the aggregate in respect of remuneration for such teaching, lectures or research.
我個人的理解, 這裏關鍵在於 "a resident of the other Contracting State and is temporarily present in the first-mentioned Contracting State", 也就是說, 如果我們是中國 resident, 而且在美國臨時居住, 做研究工作, 那麽我們就 qualify 頭三年免稅 (這就包括任何從中國直接拿到 J1/H1 過來工作的人, 但不包括在美國讀書畢業拿到H1的).
那麽我們遞交了140申請了, 但沒拿到綠卡, 還算 temporarily present 在美國嗎? 對這個問題, 我想不同人有不同arguement, 我也不想給個標準答案. 但是我個人從 H&R 的 consultant 得到的建議是, 至少從主觀上, 我個人已經不打算 temporarily present 在美國了. 從這個角度, 我就不 qualify treaty 了. 所以, 我*最好*是照residence 報稅.
3. 對此, 我剛才又多做了些研究, 找到了 IRS pub. 519, 鏈接在
http://www.irs.gov/pub/irs-pdf/p519.pdf
請大家看看第五頁, Figure 1-A, Nonresident Alien or Resident Alien? 最後一個框, 即問題 "Can you show that for 2007 you have a tax home in a foreign country and have a closer connection to that country than to the United States?". 您自己的回答是什麽呢?