j*****n
发帖数: 1 | 1 从TurboTaxTurboTax论坛搬出来的，所有都是英文，见谅。
I came to the U.S. on F1 visa in Aug 2011 until July 2017 and stayed most of
time in the US. Then I worked outside of the US between July 2017 and Nov
27, 2018. Then I moved back US on Nov 28, 2018 until now on L1 visa. The
days in the US are as following: 365 days for 2016; 191 days for 2017; 34
days for 2018; 225 days for 2019. From 2011 to 2015, I claimed as non-
resident alien; I claimed as resident alien for 2016 and 2017.
For the 2018 tax return, I did the substantial presence test using the
criterions.
1. 31 days during the current year, and
2. 183 days during the 3-year period that includes the current year and the
2 years immediately before that, counting:
For the 2018 tax return purpose, does the current year means 2018? If it
means 2018, my substantial presence days is 34+191/3+365/6=158.5 days. So I
can’t file tax return as resident alien anymore. Is it right?
To maximize the tax return, I am thinking about taking advantage of dual-
status using First-Year Choice. But it seems I am not eligible, because I
claimed as resident alien for 2017 tax return.
Here is the reference I cited from IRS
https://www.irs.gov/publications/p519#en_US_2018_publink1000222172
If you do not meet either the green card test or the substantial presence
test for 2017 or 2018 and you did not choose to be treated as a resident for
part of 2017, but you meet the substantial presence test for 2019, you can
choose to be treated as a U.S. resident for part of 2018. To make this
choice, you must:
My wife is always with me and we have same tax resident status. She has no
income. Besides, we have two kids, so I want to file a joint tax return and
claim child tax credit. Can anyone help me figure out how I should file tax
return for 2019?
Thanks in advance. | f*******n
发帖数: 12623 | 2 这是个很有趣的情况。看来你2018年不能报resident。 | j*****n
发帖数: 1 | 3 我也觉得不能报resident，甚至dual-status也不行。我都想报non-resident了，昨天
打电话问了一个CPA，他说我可以报resident，我都糊涂了。
回复的好少呀，估计大家看得透都晕了，我做一下summary吧。
2011年8月来美，F1身份，2011～2015财年都是报non-resident。2016财年报resident
。2017年7月离开美国，当年报resident。2018年11月底回美国工作至今，L1身份。近
几年在美呆的时间如下：365 days for 2016; 191 days for 2017; 34 days for 2018
; 225 days for 2019.
2018年substantial presence days是34+191/3+365/6=158.5 days，不满足183天的要
求；但是2019年的substantial presence是满足要求的，故意拖到现在才报税，想着能
不能找找其他报税方式，如dual-status，但是好像也不满足dual-status其中一条要求
（前一年，即2017年，不能报resident），家有两小孩，老婆无收入，希望能够多报点
。麻烦大家帮帮忙了。 | j*****n
发帖数: 1 | | M*******s
发帖数: 4074 | |
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