first year choice

來源: 於 2005-01-31 16:07:15 [舊帖] [給我悄悄話] 本文已被閱讀：次

first year choice means in situations that you are NR for 2004 but will be R for 2005, you can choose 2004 to be R. For infomation, please read IRS pub 519.