t********t
发帖数: 5415 | 1 背景见：
http://www.mitbbs.com/article_t0/TAX/31288349.html
问题有两个：（1）
pub519规定dual-status不能按married filing jointly报，那么按照married filing
separately报的话可以把1040 line 6b选上吗？
（2）dual-status能不能用treaty？如果能的话，能用几个？如何在1040上体现出来？
精华区的文章都是第六年F1相关的，换句话说就是问R能不能用treaty的，有一篇first
-year choice选择按照全年R处理的我今天打电话问过IRS说不行...（虽然我很怀疑那
个人的水平，他告诉我我连dual-status都用不了） | s********y
发帖数: 161 | 2 已婚的话一个人dual status可以两人联合resident报啊。如果F1的话即可享受5800
standard deducttion,也可享受tax treaty.学费也可抵税的。
具体做法,file extension到12年6月后开始报。选择first year choice,11年dual
status了，然后选择如下choice.
Nonresident Spouse Treated as a Resident
If, at the end of your tax year, you are married and one spouse is a U.S.
citizen or a resident alien and the other spouse is a nonresident alien, you
can choose to treat the nonresident spouse as a U.S. resident. This
includes situations in which one spouse is a nonresident alien at the
beginning of the tax year, but a resident alien at the end of the year, and
the other spouse is a nonresident alien at the end of the year. | t********t
发帖数: 5415 | 3 见我开头那个贴，我以为这样可以，但是今天电话irs他们说不行，（虽然我不大信得
过他们，他们还认为我连dual都不算）
【在 s********y 的大作中提到】
: 已婚的话一个人dual status可以两人联合resident报啊。如果F1的话即可享受5800
: standard deducttion,也可享受tax treaty.学费也可抵税的。
: 具体做法,file extension到12年6月后开始报。选择first year choice,11年dual
: status了，然后选择如下choice.
: Nonresident Spouse Treated as a Resident
: If, at the end of your tax year, you are married and one spouse is a U.S.
: citizen or a resident alien and the other spouse is a nonresident alien, you
: can choose to treat the nonresident spouse as a U.S. resident. This
: includes situations in which one spouse is a nonresident alien at the
: beginning of the tax year, but a resident alien at the end of the year, and
| t********t
发帖数: 5415 | |
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