回複：報稅問題請教高手：

1. You and your hu*****and and file joint return using form 1040, this way you can claim your child as dependent and enjoy one more exemption and other possible child care benefits if your taxable income is below a certain level. Also using Form1040 alllow itemized deduction which may also work to your advantage. However, your hu*****and won't be able to claim the $5000 US-China tax treaty benefit since the underlying fact for both of you is that you elect to file the federal return as resident alien (in IRS sense, c.f. the significant presence test, etc.)

2. See above.

3. You cannot claim your mom as an dependent. If I remember correctly from past experience (correct me if I am wrong - lurking experts), only US citizens can claim their parents as dependent if they stayed as guest for over 6 month during the past year. You do not want to leave the implication that you somehow claimed citizen status for tax purposes. No worth getting couple thousand dollar taxable income off by doing so.

所有跟帖： 

• 更正1. 00年來的F1已經是IRS定義的RA, 他們不是自願選擇 -stp- ♂ (188 bytes) () 02/14/2006 postreply 09:45:31

• 回複：更正1. 00年來的F1已經是IRS定義的RA, 他們不是自願選擇: than -etalon0- ♀ (199 bytes) () 02/14/2006 postreply 10:01:00

• U r welcome. IRS topic 354 #2. -stp- ♂ (0 bytes) () 02/14/2006 postreply 10:13:30

• can you provide IRS document for -sqgs- ♂ (279 bytes) () 02/14/2006 postreply 18:28:24

• 回複：can you provide IRS document for -stp- ♂ (349 bytes) () 02/15/2006 postreply 00:43:43