发信人: shishi (shishi), 信区: TAX
标  题: guide: resident or non-resident
发信站: BBS 未名空间站 (Wed Feb 22 12:29:17 2006)

for tax year 2009:

1, single
  1.1 came to the USA on F visa
    1.1.1 came to the USA before 2005/1/1: resident for whole 2009,
regardless of current visa.
    1.1.2 came to the USA on or after 2005/1/1
      1.1.2.1 still on F visa (F1/F2/CPT/OPT) on 2009/12/1:
non-resident for whole 2009
      1.1.2.2 changed to H/B visa before 2009/7/3: dual status, F period NR,
other period R
      1.1.2.3 changed to H/B visa between 2009/7/3 and 2009/12/1(inclusive):
non-resident for whole year 2009.
or, dual status if you use first year choice,
which has no benefit for singles. **** see 2.5 below if you are married ****

  1.2 came to the USA on J visa
    1.2.1 came to the USA before 2008/1/1: resident for whole 2009,
regardless of current visa.
    1.2.2 came to the USA on or after 2008/1/1
      1.2.2.1 still on J visa: non-resident for whole 2009
      1.2.2.2 changed to H/B visa before 2009/7/3: dual status, J period NR,
other period R
      1.2.2.3 changed to H/B visa between 2009/7/3 and 2009/12/1:
non-resident for whole year 2009.
or, dual status if you use first year choice,
which has no benefit for singles. **** see 2.5 below if you are married ****

  1.3 came to the USA on H or B visa (simplified, see pub 519 for detail)
    1.3.1 came to the USA before 2009/7/3: resident
    1.3.2 came to the USA after 2009/12/1: non-resident
    1.3.3 came to the USA between 2009/7/3 and 2009/12/1 inclusive:
non-resident, or resident using first year choice, which has no benefit for
singles **** see 2.5 below if you are married ****

2 married: for each person, use the above method to check whether non-
resident for whole year 2009.
  2.1 both are NR for 2009: file as NR, must file as married separately
and no dependent, even if the dependent is US-born child.
(may claim child tax credit for US-born child.)
  2.2 both residents: file as residents, typically married jointly is
better. can claim dependents.
  2.3 one is resident: can file married jointly as residents
  2.4 one is dual status: can file married jointly as residents
  2.5 one can use first year choice: file extension first, then use first
year choice and file married jointly as residents.

3 visiting parents/relatives: use 1.3 to determine resident or non to be
able to claim them as dependents
(if came to US in previous years, refer to publication 519 chapter 1),
the person filing tax must be resident,
the parent(s) must be resident, and they meet the other requirements listed
on 1040 instructions.


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※ 修改:·zengdl 于 Jan  3 14:24:32 修改本文·[FROM: 209.6.]
※ 来源:·BBS 未名空间站 http://mitbbs.com·[FROM: 172.18.]