加拿大公民持H-1B簽證回國暫時工作3年。工資從美國發。大概每年在國內呆10個月。3年後回美國工作。
問題1:這3年期間,是否要在美國報稅?
-Technically, you do not need to pay the income tax to US IRS during you work in China, but your employer may withhold the tax. So, talk to your employer not to withhold your tax. But you may need to pay tax to Chinese Government and/or Canadian Government (check the related law of China and Canada).
But if you work in US during this period e.g. 2 months each year, you need to pay the income tax for the time you work in US e.g. 2 months.
問題2:若要在美國報稅, 以什麽身份報稅?與平常在美國居住的永久稅務居民 報稅方麵有何差別