回複：回複：Dual status tax year

怎麽說你呢？自己看不懂解釋又不願意讀稅表前麵的說明。


>>我在網上查的信息說即使以resident alien身份報稅（填1040而不是1040NR），同樣可以使用treaty啊。什麽地方導致綠卡不可以使用treaty？能否給個官方文件鏈接？多謝！
Resident alien 可以引 treaty, 但不是你這樣引的, 讀IRS 901。 還有,拿了GC以後的全球收入都要報稅。

>>如果前半年是J1（並且在前36個月免稅期內），後半年變成AOS然後變綠卡，前半年的收入是否可以用treaty來免稅呢？
你可以選擇以resident alien或Dual status來報稅。但是全年resident alien的話你就不能引用中美treaty.
要引用treaty的話，pub519上說“Resident at end of year.   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U.S. resident on the last day of the tax year. Write “Dual-Status Return” across the top of the return. Attach a statement to your return to show the income for the part of the year you are a nonresident. You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. ”

所有跟帖： 

• 回複：回複：回複：Dual status tax year -playdoh2- ♂ (71 bytes) () 02/11/2011 postreply 16:22:50

• 回複：回複：回複：Dual status tax year -greencardtest- ♂ (529 bytes) () 02/14/2011 postreply 14:18:51