k**a 发帖数: 244 | 1 想把父母用Dependant来抵税,有的说一定要一年里面待满183天,但是我看IRS是有一
个test,可以追加前2年的。到底可不可以累积前两年的?
1. 31 days during the current year, and
2. 183 days during the 3-year period that includes the current year and the
2 years immediately before that, counting:
* All the days you were present in the current year, and
* 1/3 of the days you were present in the first year before the current year
, and
* 1/6 of the days you were present in the second year before the current
year. |
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