m******3
发帖数: 263 | 1 抱2014年的税， 父母2014年下半年才来的，在2014年内算停留在美国的时间不够183天
。但是他们申请了延期。可以一直待到2015年7月。
那我只能在2016年报2015年的税的时候才能把他们当成dependent吗？
或者说，如果在2015年报2014年的税时，如果我申请延期报税，到2015年7月再报，那
他们就在2015年呆够了183天，是不是就能算成是resident for tax purpose了， 这种
情况是不是有个什么条款是关于make the 1st year choice,只要附上一个statement，
把他们也当成2014年的 resident for tax purpose 来报。谢谢。 | w*******g
发帖数: 9932 | 2 doesn't work that way
【在 m******3 的大作中提到】
: 抱2014年的税， 父母2014年下半年才来的，在2014年内算停留在美国的时间不够183天
: 。但是他们申请了延期。可以一直待到2015年7月。
: 那我只能在2016年报2015年的税的时候才能把他们当成dependent吗？
: 或者说，如果在2015年报2014年的税时，如果我申请延期报税，到2015年7月再报，那
: 他们就在2015年呆够了183天，是不是就能算成是resident for tax purpose了， 这种
: 情况是不是有个什么条款是关于make the 1st year choice,只要附上一个statement，
: 把他们也当成2014年的 resident for tax purpose 来报。谢谢。
| F******a
发帖数: 61 | 3 去年没来吗，那个测试应该前2年在美国的日子都要打折算进去 | m******3
发帖数: 263 | 4 wildThing， 不能这么算吗？我怎么看这个条款都是这么说的啊？连例子都有。 而且
甚至在最后一段还提到在第二年的4月15 还不够183天， 还可以推延报税日期到meet
183天以后再报啊？
http://www.irs.gov/Individuals/International-Taxpayers/Residenc
Residency Starting Date under the First-Year Choice
If you do not meet either the green card test or the substantial presence
test for the current year (for example, 2012) or the prior year (2011), and
you did not choose to be treated as a U.S. resident for part of the prior
year (2011), but you meet the substantial presence test in the following
year (2013), you can choose to be treated as a U.S. resident for part of the
current year (2012). To make this first-year choice, you must:
Be present in the United States for at least 31 days in a row in the current
year, and
Be present in the United States for at least 75% of the number of days
beginning with the first day of the 31-day period and ending with the last
day of the current year. (For purposes of this 75% requirement, you can
treat up to 5 days of absence from the United States as days of presence in
the United States.)
When counting the days of presence in (1) and (2) above, do not count the
days you were in the United States under any of the Days of Presence in the
United States exceptions to the substantial presence test.
Note: You do not have to be married to make this first-year choice.
If you make the first-year choice, your residency starting date for the
current year is the first day of the earliest 31-day period (described in (1
) above) that you use to qualify for the choice. You are then treated as a U
.S. resident for the rest of the year.
If you are present for more than one 31-day period and you satisfy condition
(2) above for each of those periods, your residency starting date is the
first day of the first 31-day period. If you are present for more than one
31-day period but you satisfy condition (2) above only for a later 31-day
period, your residency starting date is the first day of the later 31-day
period.
Example 1. Juan DaSilva is a citizen of the Philippines. He came to the U.S.
for the first time on November 1, 2012, and was here on 31 consecutive days
(from November 1 through December 1, 2012). Juan returned to the
Philippines on December 1 and came back to the United States on December 17,
2012. He stayed in the United States for the rest of the year. During 2013,
Juan was a resident of the United States under the substantial presence
test. Juan can make the first-year choice for 2012 because he was in the
United States in 2012 for a period of 31 days in a row (November 1 through
December 1) and for at least 75% of the days following (and including) the
first day of his 31-day period (46 total days of presence in the United
States divided by 61 days in the period from November 1 through December 31
equals 75.4%). If Juan makes the first-year choice, his residency starting
date will be November 1, 2012.
You must attach a statement to Form 1040 to make the first-year choice for
the current year. The statement must contain your name and address and
specify the following.
That you are making the first-year choice for the current year.
That you were not a U.S. resident in the prior year.
That you are a U.S. resident under the substantial presence test in the
following year.
The number of days of presence in the U.S. during the following year.
The date or dates of your 31-day period of presence and the period of
continuous presence in the U.S. during the current year.
The date or dates of absence from the U.S. during the current year (that you
are treating as days of presence under the first-year choice).
You cannot file Form 1040 or the statement until you meet the substantial
presence test in the following year. If you have not met the test for the
following year as of April 15 of that year, you can request an extension of
time for filing your Form 1040 until a reasonable period after you have met
that test. To request an extension to file until October 15 of the following
year, use Form 4868, Application for Automatic Extension of Time to File U.
S. Individual Income Tax Return.
Once you make the first-year choice, you may not revoke it without the
approval of the Internal Revenue Service. | l********g
发帖数: 21 | | l********g
发帖数: 21 | 6 我觉得lz这样可行。同时搭船问：要满足第二条75%就得是接近2014年底（分母需要从
来美第一天算到2014最后一天），但又不能太接近年底（小于31天）比如例子的
11月来才行了？要是父母夏天5月来了3个月又走了当年再没来，就不可能到达75%了：3
个月/7个月（5月到12月）。。不太好理解的规定。 |
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