n**n
发帖数: 626 | 1 从前单身，一直file 1040NR-EZ。现在有小孩了，本想通过小孩减税，经过仔细查询，
发现未居住满5年的 "F, " "J, " "M, " or "Q " 是不能通过Substantial Presence
Test来积累有效天数变为Resident Alien的，应一律按照Non resident Alien。而Non
resident是不能设置dependent来减税的。貌似版上很多人对这个理解都有问题。
1. 我这个理解是否正确？
2. 如果使用1040给小孩减税有什么后果？
http://www.irs.gov/Individuals/International-Taxpayers/Substant
关于Exempt Individual的叙述。
以下摘自glacier
* How Long Will I Be a Nonresident Alien?
The time period for which you are a Nonresident Alien for Tax purposes
depends on the results of what is called the “Substantial Presence Test.”
In general, individuals present in the U.S. under an F, J, M, or Q STUDENT
immigration status will be a Nonresident Alien for the first FIVE calendar
years they are present in the U.S.; individuals present in the U.S. under a
J or Q NON-STUDENT immigration status will be a Nonresident Alien for the
first TWO calendar years they are present in the U.S. There are many
exceptions to the general rule so further questions must consider the facts
and circumstances of the particular individual’s current and past visits to
the U.S.
* I Have Children But GLACIER Tax Prep Did Not Allow Me to Claim an
Exemption For Them – Why Not?
The eligibility to claim an exemption for a spouse (husband or wife) and/or
dependents (children) is very limited for Nonresident Aliens. Only
individuals from the following countries in limited situations may claim an
exemption for a non-working spouse (husband or wife) and/or dependents (
children): American Samoa, Canada, Korea, Mexico, and Students from India (F
-1, J-1, M-1 or Q-1 Student immigration statuses only).
*Can I Claim My spouse or dependent?
Typically nonresident aliens may only claim one personal exemption. However,
there are a few exceptions.
Residents of American Samoa, Canada, Mexico, and the Northern Mariana
Islands may claim a personal exemption for a spouse and dependents who do
not work or receive income;
Residents of Korea may claim a personal exemption for a spouse and
dependents who does not work and is present with them in the U.S.;
Students from India may claim a personal exemption for a spouse who does not
work and is present in the U.S., as well as any children who were born in
the U.S.
Unless you meet one of the exceptions listed above, you are not eligible to
claim your spouse and/or children as dependents. | M*******s
发帖数: 4074 | | r******l
发帖数: 10760 | 3 是你自己理解有问题吧？大家都知道F前五年是non-resident啊。你怎么得出“貌似版
上很多人对这个理解都有问题”这个结论来的？
另外，J签证是前两年non-resident，你看书要看仔细。 | n**n
发帖数: 626 | 4 J签证是两年这个说法好像也不准确。从上文字面来看，J签证有两种，一种J student
的是五年，另一种J non-student的是两年。
版上似乎有F签证计算Substantial Presence Test的。但其实大部分F签证应该都不满
五年。造成误解的原因应该是tax purpose的resident同immigration的resident并非完
全一样。关键在于理解resident和non-resident的转换。 | r******l
发帖数: 10760 | 5 绝大部分人都很清楚你说的这些。F1算183天的都是第六年的。
student
【在 n**n 的大作中提到】
: J签证是两年这个说法好像也不准确。从上文字面来看，J签证有两种，一种J student
: 的是五年，另一种J non-student的是两年。
: 版上似乎有F签证计算Substantial Presence Test的。但其实大部分F签证应该都不满
: 五年。造成误解的原因应该是tax purpose的resident同immigration的resident并非完
: 全一样。关键在于理解resident和non-resident的转换。
| l*****5
发帖数: 179 | 6 那么很多人就是故意忽略啦。。。。至少我同学一大批人每年都可以拿2000多的退税。
。。这些人都自动忽略了吧。。。
【在 r******l 的大作中提到】
: 绝大部分人都很清楚你说的这些。F1算183天的都是第六年的。
:
: student
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