Only a resident alien can be claimed as a dependent.

來源: 於 2006-01-11 08:53:29 [舊帖] [給我悄悄話] 本文已被閱讀：次

Only the foreign income of a PR or citizen is taxable in the US. Only the foreign income of a resident alien (except PR) is taxable in the US for the year he/his claim as resident alien.