p******r
发帖数: 1279 | 1 打算和LD (H4)一起joint file Dual Status。 但是到底能不能用那个一个人$5800的
standard deduction 啊？ 如果不能用，是不是以Dual Status报税就失去意义了啊？ |
r****a
发帖数: 3249 | 2 http://www.irs.gov/businesses/small/international/article/0,,id
看restriction. 不能用standard deduction.
dual status 好处是可以带LD.
【在 p******r 的大作中提到】
: 打算和LD (H4)一起joint file Dual Status。 但是到底能不能用那个一个人$5800的
: standard deduction 啊？ 如果不能用，是不是以Dual Status报税就失去意义了啊？
|
p******r
发帖数: 1279 | 3 问题是如果LD没收入，还能有什么好处呢？ 是那个$3700的personal exemption 吗？
【在 r****a 的大作中提到】
: http://www.irs.gov/businesses/small/international/article/0,,id
: 看restriction. 不能用standard deduction.
: dual status 好处是可以带LD.
|
r****a
发帖数: 3249 | 4 对， personal expemption 可以加LD了。
【在 p******r 的大作中提到】
: 问题是如果LD没收入，还能有什么好处呢？ 是那个$3700的personal exemption 吗？
|
S**I
发帖数: 15689 | 5 if filing as married jointly, dual status can be treated as resident for the
whole year, then 2x standard deduction can be applied.
【在 p******r 的大作中提到】
: 打算和LD (H4)一起joint file Dual Status。 但是到底能不能用那个一个人$5800的
: standard deduction 啊？ 如果不能用，是不是以Dual Status报税就失去意义了啊？
|
p******r
发帖数: 1279 | 6 但是上面那个兄弟贴的irs链接里，好像确实说不可以啊。。 我自己看pub519里，好像
也写的不可以。。。感觉很晕啊。。。
the
【在 S**I 的大作中提到】
: if filing as married jointly, dual status can be treated as resident for the
: whole year, then 2x standard deduction can be applied.
|
r****a
发帖数: 3249 | 7 no, u cannot be resident just because of "married jointly".
"Jointly filing" is only ONE of FOUR Mandatory conditions listed in Page 9
of Pub519. You have to meet all FOUR of them.
the
【在 S**I 的大作中提到】
: if filing as married jointly, dual status can be treated as resident for the
: whole year, then 2x standard deduction can be applied.
|
S**I
发帖数: 15689 | 8 "This includes situations in which both you and your spouse were nonresident
aliens at the beginning of the tax year and both of you are resident aliens
at the end of the tax year."
【在 r****a 的大作中提到】
: no, u cannot be resident just because of "married jointly".
: "Jointly filing" is only ONE of FOUR Mandatory conditions listed in Page 9
: of Pub519. You have to meet all FOUR of them.
:
: the
|
S**I
发帖数: 15689 | 9 He didn't get all the information. On page 9 of pub 519, there is a
paragraph after the four conditions:
"This includes situations in which both you and your spouse were nonresident
aliens at the beginning of the tax year and both of you are resident aliens
at the end of the tax year."
Which clearly justifies that dual status couples can be treated as resident
aliens for the whole year if filing jointly.
BTW, this is also said in the topped article "guide: resident or non-
resident" of this board:
http://www.mitbbs.com/article_t2/TAX/4430552.html
【在 p******r 的大作中提到】
: 但是上面那个兄弟贴的irs链接里，好像确实说不可以啊。。 我自己看pub519里，好像
: 也写的不可以。。。感觉很晕啊。。。
:
: the
|
r****a
发帖数: 3249 | 10 At the end of 2011, LZ was not resident. LZ is resident starting from "a day
" of 2012.
nonresident
aliens
【在 S**I 的大作中提到】
: "This includes situations in which both you and your spouse were nonresident
: aliens at the beginning of the tax year and both of you are resident aliens
: at the end of the tax year."
|
S**I
发帖数: 15689 | 11 If LZ changed to H-1B status before 12/1/2011, after applying first-year
choice, his residency began on the day his status changed:
First section on page 9 of pub 519:
"If you make the first-year choice, your residency starting date for 2011 is
the first day of the earliest 31-day period (described in (1) above) that
you use to qualify for the choice. You are treated as a U.S. resident for
the rest of the year."
day
【在 r****a 的大作中提到】
: At the end of 2011, LZ was not resident. LZ is resident starting from "a day
: " of 2012.
:
: nonresident
: aliens
|
r****a
发帖数: 3249 | 12 Makes sense! Thank you!
is
【在 S**I 的大作中提到】
: If LZ changed to H-1B status before 12/1/2011, after applying first-year
: choice, his residency began on the day his status changed:
: First section on page 9 of pub 519:
: "If you make the first-year choice, your residency starting date for 2011 is
: the first day of the earliest 31-day period (described in (1) above) that
: you use to qualify for the choice. You are treated as a U.S. resident for
: the rest of the year."
:
: day
|
p******r
发帖数: 1279 | 13 glad to hear!!
谢谢SETI和rowena的解释！
看来这样我就可以报 $5000treaty和$5800x2的standard deduction了 |
