y****g
发帖数: 21 | 1 之前在版上看到说是要连续的5年，但是tax的老师说她记得是3年。于是翻了一下irs网
站，看到是这么
写的。本人英语水平有限，今天又是来的第四年，刚报了1040，夫妻都是f1，小孩是美
国人，所以退了
不少税。以防万一，请各位大侠帮忙看看对不对。
谢谢！
You will be considered a U.S. resident for tax purposes if you meet the
substantial presence test for the calendar year. To meet this test, you
must be physically present in the United States on at least:
31 days during the current year, and
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. |
t******g
发帖数: 10390 | 2 F1?国内直接过来的?2006年1月1号之前来的才是resident,用1040报税.
之后的是nr,用1040NR或1040NREZ报税.
【在 y****g 的大作中提到】
: 之前在版上看到说是要连续的5年，但是tax的老师说她记得是3年。于是翻了一下irs网
: 站，看到是这么
: 写的。本人英语水平有限，今天又是来的第四年，刚报了1040，夫妻都是f1，小孩是美
: 国人，所以退了
: 不少税。以防万一，请各位大侠帮忙看看对不对。
: 谢谢！
: You will be considered a U.S. resident for tax purposes if you meet the
: substantial presence test for the calendar year. To meet this test, you
: must be physically present in the United States on at least:
: 31 days during the current year, and
|
y****g
发帖数: 21 | |
y****g
发帖数: 21 | 4 出处是哪里？irs网站上明明说3年啊。
【在 t******g 的大作中提到】
: F1?国内直接过来的?2006年1月1号之前来的才是resident,用1040报税.
: 之后的是nr,用1040NR或1040NREZ报税.
|
t******g
发帖数: 10390 | 5 你读的那部分对你来说可能太复杂了.
你去google"4011 irs"学习一下吧.
【在 y****g 的大作中提到】
: 出处是哪里？irs网站上明明说3年啊。
|
b*****t
发帖数: 1700 | 6 F1前5年的天数是exempt的
也就是你前五年每一年的可计算天数都是0
按那个公式算出来的天数也是0
【在 y****g 的大作中提到】
: 出处是哪里？irs网站上明明说3年啊。
|
h****s
发帖数: 16779 | 7 这段后面还有Exempt呢：（5年在最后一句话里）
Exempt individual. Do not count days for
which you are an exempt individual. The term
“exempt individual” does not refer to someone
exempt from U.S. tax, but to anyone in the folwlowing categories.
……………….
• A student temporarily present in the
United States under an “F,” “J,” “M,” or “Q”
visa, who substantially complies with the
requirements of the visa.
………………………………………….
Students. A student is any individual who is
temporarily in the United States on an “F,” “J,”
“M,” or “Q” visa and who substantially complies
with the requirements of that visa. You are con-
sidered to have substantially complied with visa
requirements if you have not engaged in activities that are prohibited
by U.S. immigration laws and could result in the loss of your visa
status.
You will not be an exempt individual as a
student in 2010 if you have been exempt as a
teacher, trainee, or student for any part of more
than 5 calendar years unless you meet both of
the following requirement
the
you
【在 y****g 的大作中提到】
: 之前在版上看到说是要连续的5年，但是tax的老师说她记得是3年。于是翻了一下irs网
: 站，看到是这么
: 写的。本人英语水平有限，今天又是来的第四年，刚报了1040，夫妻都是f1，小孩是美
: 国人，所以退了
: 不少税。以防万一，请各位大侠帮忙看看对不对。
: 谢谢！
: You will be considered a U.S. resident for tax purposes if you meet the
: substantial presence test for the calendar year. To meet this test, you
: must be physically present in the United States on at least:
: 31 days during the current year, and
|
y****g
发帖数: 21 | 8 如果是10年前J2来的（当时是子女身份），每年都有回国个把月，4年前转的F1，偶尔
回国2周，这样能不能把J2时间加进去？ |
y****g
发帖数: 21 | 9 还有一个问题是，税是以老公为主报的，他时间够了，但我才四年，怎么办？ |
S**I
发帖数: 15689 | 10 能
【在 y****g 的大作中提到】
: 如果是10年前J2来的（当时是子女身份），每年都有回国个把月，4年前转的F1，偶尔
: 回国2周，这样能不能把J2时间加进去？
|
S**I
发帖数: 15689 | 11 合报，你也可以算够了
【在 y****g 的大作中提到】
: 还有一个问题是，税是以老公为主报的，他时间够了，但我才四年，怎么办？
|
y****g
发帖数: 21 | 12 忘记谢谢了，我又去问了tax老师，和学校管国际学生的小秘。可能前两年的是错了，
去年的应该没什么问题。
【在 h****s 的大作中提到】
: 这段后面还有Exempt呢：（5年在最后一句话里）
: Exempt individual. Do not count days for
: which you are an exempt individual. The term
: “exempt individual” does not refer to someone
: exempt from U.S. tax, but to anyone in the folwlowing categories.
: ……………….
: • A student temporarily present in the
: United States under an “F,” “J,” “M,” or “Q”
: visa, who substantially complies with the
: requirements of the visa.
|
