你說的是SPOUSE不是DEPENDENT
PUB159裏說的是RESIDENTIAL TEST FOR FILING STATUS,不是DENPENDENT TEST 裏的RESIDENTIAL TEST. 而且隻有SPOUSE可以跟另一方申請FILE JOINTLY從而MAKE FIRST-YEAR CHOICE
PUB159裏說的是RESIDENTIAL TEST FOR FILING STATUS,不是DENPENDENT TEST 裏的RESIDENTIAL TEST. 而且隻有SPOUSE可以跟另一方申請FILE JOINTLY從而MAKE FIRST-YEAR CHOICE