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发帖数: 4 | 1 IRS的网页上说， Even if you meet the substantial presence test, you can be
treated as a nonresident alien if you are present in the United States for
fewer than 183 days during the current calendar year, you maintain a tax
home in a foreign country （比如中国）during the year, and you have a closer
connection to that country than to the United States.
即使呆够183天，可是再怎么父母总归 have a closer connection to 中国.这一条是
新加的吧，除非他们正在办移民。有了这一条，感觉想把父母报成dependents总归会被
人抓到把柄。
请问大伙们是怎么理解的尼？ |
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