s*******p
发帖数: 156 | 1 在irs网站上：http://www.irs.gov/taxtopics/tc851.html
开始说好像累计：
To satisfy the 183 days requirement, count all of the days you were present
in the current year, and one-third of the days you were present in the first
year before the current year, and one-sixth of the days you were present in
the second year before the current year.
但是又说：
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 during the year, and you have a closer connection to that country
than to the United States.
如果第二点是必须要要求的，那么开始说的累积不是完全没有用吗？ | r******l
发帖数: 10760 | 2 这正是前一阵子大家讨论的地方。有人担心用3年累计的话就要claim跟美国联系比中国
要更紧密，但是这样跟B1/B2身份不符，也担心对将来签证有影响。 |
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