回複：要居住超過183天才行.理論上講,你女兒7/1來美國才可以做你的DEPENDENT

I am not an accounting person.
Go to irs website and check pub 519.
I believe 183 days is "at least".
Even if you don't pass Substantial Presence Test, you may still be able to make your first-year choice.

It doesn't matter whether you file tax as res alien or non-res alien. You need an ITIN anyway.

所有跟帖： 

• 你說的是SPOUSE不是DEPENDENT -woyeyaoshuo- ♀ (159 bytes) () 10/02/2008 postreply 12:07:33

• 如果不用申請做DEPENDENT,用不用報稅,IRS是不給ITIN的 -woyeyaoshuo- ♀ (0 bytes) () 10/02/2008 postreply 12:09:04