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
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