q**m 发帖数: 5 | 1 长期潜水员上来冒个泡。
看了置顶的Guide,F1学生前5年是non-resident,从第6年可以按resident报税,我的
好多同学也
是按照这个来报税的。
但是如果按照"substantial presence test"来算,是不是只要还是F1就不能算是
resident呢?
因为test中说了
"Do not count the following days of presence in the United States for the
substantial presence test:"
"5. Days you are an exempt individual."
"An exempt individual may be anyone in the following categories:"
"A student temporarily present in the United States with an F, J, M, or Q
visa who substantially complies with the requirements of the vis |
a**e 发帖数: 5794 | 2 按照那个test,183天就是resident了;但是F-1学生例外,要到第六年
【在 q**m 的大作中提到】 : 长期潜水员上来冒个泡。 : 看了置顶的Guide,F1学生前5年是non-resident,从第6年可以按resident报税,我的 : 好多同学也 : 是按照这个来报税的。 : 但是如果按照"substantial presence test"来算,是不是只要还是F1就不能算是 : resident呢? : 因为test中说了 : "Do not count the following days of presence in the United States for the : substantial presence test:" : "5. Days you are an exempt individual."
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q**m 发帖数: 5 | 3 多谢回复,还是不明白,
“Do not count the following days of presence in the United States for the
substantial presence test:Days you are an exempt individual”
这句的意思是不是如果你一直是F1,任何一天都不能用来算那个test,那哪儿来的183
天呢?
【在 a**e 的大作中提到】 : 按照那个test,183天就是resident了;但是F-1学生例外,要到第六年
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S**I 发帖数: 15689 | 4 还有另外一个针对外国学生的规定,F-1从第六年的1月1日起就成为resident alien了
。183天规则对F-1学生不适用。
183
【在 q**m 的大作中提到】 : 多谢回复,还是不明白, : “Do not count the following days of presence in the United States for the : substantial presence test:Days you are an exempt individual” : 这句的意思是不是如果你一直是F1,任何一天都不能用来算那个test,那哪儿来的183 : 天呢?
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q**m 发帖数: 5 | 5 谢谢楼上的回复。
终于从irs上找到了这句话:"Foreign students in F-1, J-1, M-1, Q-1 or Q-2
nonimmigrant status who have been in the United States more than 5 calendar
years are RESIDENT ALIENS and are liable for social security/Medicare taxes".
http://www.irs.gov/businesses/small/international/article/0,,id=129427,00.html
然后从UMN学校网站找到了这个:“Students under an F, J, M, or Q status are
exempt from counting days for 5 years.”
http://www1.umn.edu/ohr/payroll/international/substantial/index.html |