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 2007:

1, single
1.1 came to the USA on F visa
1.1.1 came to the USA before 2003/1/1: resident for whole 2007,
regardless of current visa.
1.1.2 came to the USA on or after 2003/1/1
1.1.2.1 still on F visa (F1/F2/CPT/OPT) on 2007/12/1: non-resident
for whole 2007
1.1.2.2 changed to H/B visa before 2007/7/3: dual status, F period NR,
other period R
1.1.2.3 changed to H/B visa between 2007/7/3 and 2007/12/1(inclusive):
non-resident for whole year 2007. 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 2006/1/1: resident for whole 2007,
regardless of current visa.
1.2.2 came to the USA on or after 2006/1/1
1.2.2.1 still on J visa: non-resident for whole 2007
1.2.2.2 changed to H/B visa before 2007/7/3: dual status, J period NR,
other period R
1.2.2.3 changed to H/B visa between 2007/7/3 and 2007/12/1: non-
resident
for whole year 2007. 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 2007/7/3: resident
1.3.2 came to the USA after 2007/12/1: non-resident
1.3.3 came to the USA between 2007/7/3 and 2007/12/1 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 2007.
2.1 both are NR for 2007: file as NR, must file as married separately
and no dependent, even if the dependent is america-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, 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 2 08:46:04 修改本文·[FROM: 96.237.]
※ 来源:·BBS 未名空间站 http://mitbbs.com·[FROM: 172.18.]

发信人: RedShark (红鲨), 信区: TAX
标 题: Re: guide: resident or non-resident
发信站: BBS 未名空间站 (Sun Feb 24 15:11:37 2008)

what's this?
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※ 来源:·WWW 未名空间站 海外: mitbbs.com 中国: mitbbs.cn·[FROM: 69.246.]

发信人: mananna (假若明天来临), 信区: TAX
标 题: Re: guide: resident or non-resident
发信站: BBS 未名空间站 (Wed Mar 5 00:24:58 2008)

1.2.1 came to the USA before 2006/1/1: resident for whole 2007,
regardless of current visa.-----这句对吗？
请看IRS：
http://www.irs.gov/businesses/small/international/article/0,,id=96352,00.html


Do not count days for which you are an exempt individual. The term "exempt
individual " does not refer to someone exempt from U.S. tax, but to anyone
in the following categories who is exempt from counting days of presence in
the U.S.:


* A teacher or trainee temporarily present in the United States under a
"J " or "Q " visa, who substantially complies with the requirements of the
visa


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※ 来源:·WWW 未名空间站 海外: mitbbs.com 中国: mitbbs.cn·[FROM: 72.223.]

发信人: mananna (假若明天来临), 信区: TAX
标 题: Re: guide: resident or non-resident
发信站: BBS 未名空间站 (Wed Mar 5 00:37:48 2008)

我明白了，J visa 只管两年


【 在 mananna (假若明天来临) 的大作中提到: 】
: 1.2.1 came to the USA before 2006/1/1: resident for whole 2007,
: regardless of current visa.-----这句对吗？
: 请看IRS：
: http://www.irs.gov/businesses/small/international/article/0,,id=96352,00.html
: Do not count days for which you are an exempt individual. The term "exempt
: individual " does not refer to someone exempt from U.S. tax, but to anyone
: in the following categories who is exempt from counting days of presence
in
: the U.S.:
:
: * A teacher or trainee temporarily present in the United States under
a
: ...................



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发信人: yb (玉儿), 信区: TAX
标 题: L1 visa怎么没有？ Re: guide: resident or non-resident
发信站: BBS 未名空间站 (Wed Mar 19 15:57:46 2008)

根H1一样对待吗？
【 在 shishi (shishi) 的大作中提到: 】
: for tax year 2007:
: 1, single
: 1.1 came to the USA on F visa
: 1.1.1 came to the USA before 2003/1/1: resident for whole 2007,
: regardless of current visa.
: 1.1.2 came to the USA on or after 2003/1/1
: 1.1.2.1 still on F visa (F1/F2/CPT/OPT) on 2007/12/1: non-resident
: for whole 2007
: 1.1.2.2 changed to H/B visa before 2007/7/3: dual status, F period
NR,
: other period R
: ...................



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※ 来源:·WWW 未名空间站 海外: mitbbs.com 中国: mitbbs.cn·[FROM: 65.246.]

发信人: bcby (bcby), 信区: TAX
标 题: Re: guide: resident or non-resident
发信站: BBS 未名空间站 (Wed Mar 19 18:40:43 2008)

我是12月12号从F1转到H1B的，能够算dual status， 如果用 first year choice吗？
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※ 来源:·WWW 未名空间站 海外: mitbbs.com 中国: mitbbs.cn·[FROM: 72.188.]

发信人: zengdl (方鸿渐博士), 信区: TAX
标 题: Re: L1 visa怎么没有？ Re: guide: resident or non-resident
发信站: BBS 未名空间站 (Wed Mar 19 22:38:41 2008), 转信

yes


【 在 yb (玉儿) 的大作中提到: 】
: 标 题: L1 visa怎么没有？ Re: guide: resident or non-resident
: 发信站: BBS 未名空间站 (Wed Mar 19 15:57:46 2008)
:
: 根H1一样对待吗？
: 【 在 shishi (shishi) 的大作中提到: 】
: : for tax year 2007:
: : 1, single
: : 1.1 came to the USA on F visa
: : 1.1.1 came to the USA before 2003/1/1: resident for whole 2007,
: : regardless of current visa.
: : 1.1.2 came to the USA on or after 2003/1/1
: : 1.1.2.1 still on F visa (F1/F2/CPT/OPT) on 2007/12/1: non-resident
: : for whole 2007
: : 1.1.2.2 changed to H/B visa before 2007/7/3: dual status, F period
: NR,
: : other period R
: : ...................
:
:
:
: --
:
: ※ 来源:·WWW 未名空间站 海外: mitbbs.com 中国: mitbbs.cn·[FROM: 65.246.]



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发信人: bestone (WhoCare), 信区: TAX
标 题: Re: guide: resident or non-resident
发信站: BBS 未名空间站 (Thu Mar 20 01:03:45 2008)

什么是first year choice？
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※ 来源:·WWW 未名空间站 海外: mitbbs.com 中国: mitbbs.cn·[FROM: 72.130.]

发信人: yb (玉儿), 信区: TAX
标 题: Re: L1 visa怎么没有？ Re: guide: resident or non-resident
发信站: BBS 未名空间站 (Wed Mar 26 14:16:43 2008)

谢谢，那就是7月之前来的必须算resident了，哎
【 在 zengdl (方鸿渐博士) 的大作中提到: 】
: yes



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发信人: ss9937 (ss), 信区: TAX
标 题: Re: guide: resident or non-resident
发信站: BBS 未名空间站 (Thu Apr 3 00:50:58 2008)


【 在 shishi (shishi) 的大作中提到: 】
: for tax year 2007:
: 1, single
: 1.1 came to the USA on F visa
: 1.1.1 came to the USA before 2003/1/1: resident for whole 2007,
: regardless of current visa.
: 1.1.2 came to the USA on or after 2003/1/1
: 1.1.2.1 still on F visa (F1/F2/CPT/OPT) on 2007/12/1: non-resident
: for whole 2007
: 1.1.2.2 changed to H/B visa before 2007/7/3: dual status, F period
NR,
: other period R
: ...................


我2001年7月来美国,是不是2005就算resident了啊...
我2006还用1040NR...
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发信人: ss9937 (ss), 信区: TAX
标 题: Re: guide: resident or non-resident
发信站: BBS 未名空间站 (Thu Apr 3 02:13:57 2008)


【 在 ss9937 (ss) 的大作中提到: 】
: NR,
: 我2001年7月来美国,是不是2005就算resident了啊...
: 我2006还用1040NR...


看了IRS的examples明白了...
2006我是了,2005还不是

精华区就没说明白
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