s******w
发帖数: 218 | 1 F1， 5年以上，按说应该按R报税了，想知道什么情况下还有可能转回按NR报税，某年
在米国没住满180 天吗？还有什么别的情况？假如说2015年在米国只呆了170天，2016
年和往常一样呆了300天以上，那2016年是按R还是NR报税？假设身份一直是F1没变，中
间可能因为种种原因休学一学期之类的。 | j******o
发帖数: 4219 | 2 183天按照前3年总和来算，看你自己符合不符合了。
To meet the substantial presence test, you must have been physically present
in the United States on at least:
31 days during the current year, and
183 days during the 3 year period that includes the current year and the
2 years immediately before. 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. | s******w
发帖数: 218 | 3 所以要连续三年基本都不呆在米国才行？
三年之后如果回来呢？从NR算起再算五年？还是一回来就算是R？
那如果是F1毕业回国了难道连续三年都要按照美国的R给美国交税？ |
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