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发帖数: 1961 | 1 pub 519 choosing resident alien status
This includes situations in which both you and your spouse were nonresident
aliens at the beginning of the tax year and both of you are resident aliens
at the end of the tax year
有很多人说如果H1B没有满足183天不符合“resident aliens at the end of the tax
year”的要求。 但实际上是如果你满足183天，就不是dual status了，直接就是
resident，并不需要做这个“choosing resident alien status”的选择。
在第一章dual-status alien里面就说了“You can be both a nonresident alien and
a
resident alien during the same tax year” “If you are a U.S. resident for
the calendar year,but you were not a U.S. resident at any time during the
preceding calendar year, you are a U.S. resident only for the part of the
calendar year that begins on the residency starting date. You are a
nonresident alien for the part of the year before that date.这里都说明对于第
一年的H1B,在年末的时候是resident
注意：如果想File 1040,一定要先file extension。 |
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