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.]

发信人: IdForJOb (ee), 信区: TAX
标  题: Re: guide: resident or non-resident
发信站: BBS 未名空间站 (Thu Jan 29 22:40:57 2009)

版主能不能修改一下帖子，改成2008年啊，谢谢！

【 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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发信人: zengdl (方鸿渐博士), 信区: TAX
标  题: Re: guide: resident or non-resident
发信站: BBS 未名空间站 (Thu Jan 29 22:52:03 2009), 转信

done. have fun   

【 在 IdForJOb (ee) 的大作中提到: 】
: 标  题: Re: guide: resident or non-resident
: 发信站: BBS 未名空间站 (Thu Jan 29 22:40:57 2009)
:
: 版主能不能修改一下帖子，改成2008年啊，谢谢！
:
: 【 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: 127.0.]



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发信人: palouse (^_^), 信区: TAX
标  题: Re: guide: resident or non-resident
发信站: BBS 未名空间站 (Sat Jan 31 15:04:03 2009), 转信

这个出处在哪里啊，我看irs网站上面Publication 519还是2007年的，也没看见这些分
类啊。谢谢指点。

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※ 来源:·BBS 未名空间站 海外: mitbbs.com 中国: mitbbs.cn·[FROM: 69.253.]

发信人: abcd2008 (熟悉的地方无风景), 信区: TAX
标  题: Re: guide: resident or non-resident
发信站: BBS 未名空间站 (Sat Feb  7 01:15:12 2009)

1.2 is not applicable for J student, should file as NR as long as s/he is a
student.
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发信人: vivven2000 (玩熊), 信区: TAX
标  题: Re: guide: resident or non-resident
发信站: BBS 未名空间站 (Mon Feb  9 11:10:42 2009)

如果是J1学生的visa,是管两年还是五年啊?
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发信人: LLUU (LULU), 信区: TAX
标  题: Re: guide: resident or non-resident
发信站: BBS 未名空间站 (Mon Feb  9 21:23:08 2009)

what is first year choice?我妈妈2008年9月来B2,怎么成resident?
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发信人: sunspotzsz (Deamer), 信区: TAX
标  题: Re: guide: resident or non-resident
发信站: BBS 未名空间站 (Mon Feb  9 22:06:01 2009)

great post, thanks a lot!!!

I came to US in 2005 and started working on Jan 1 2008 on OPT.
I got H1b on Oct 1 2008.
I am single so I will be simply filing 2008 tax as Non-resident.
I will still get $5000 treaty deduction and standard deduction. All the
interests I collected in 2008 from banks will also be tax free.  Am I right?


there is only one problem, I contribute $5K to traditional IRA since my
company do do not have 401(K).  I am wondering if that is deductable.

thanks

【 在 shishi (shishi) 的大作中提到: 】
: for tax year 2008:
: 1, single
:   1.1 came to the USA on F visa
:     1.1.1 came to the USA before 2004/1/1: resident for whole 2008,
: regardless of current visa.
:     1.1.2 came to the USA on or after 2004/1/1
:       1.1.2.1 still on F visa (F1/F2/CPT/OPT) on 2008/12/1: non-resident
: for whole 2008
:       1.1.2.2 changed to H/B visa before 2008/7/2: 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: 75.182.]

发信人: sunspotzsz (Deamer), 信区: TAX
标  题: Re: guide: resident or non-resident
发信站: BBS 未名空间站 (Mon Feb  9 22:11:16 2009)

牛人啊，想认识一下你。
你在RTP吗？

【 在 shishi (shishi) 的大作中提到: 】
: for tax year 2008:
: 1, single
:   1.1 came to the USA on F visa
:     1.1.1 came to the USA before 2004/1/1: resident for whole 2008,
: regardless of current visa.
:     1.1.2 came to the USA on or after 2004/1/1
:       1.1.2.1 still on F visa (F1/F2/CPT/OPT) on 2008/12/1: non-resident
: for whole 2008
:       1.1.2.2 changed to H/B visa before 2008/7/2: 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: 75.182.]

发信人: kubuntu (克莱登大学农业灌溉考古系毕业), 信区: TAX
标  题: Re: guide: resident or non-resident
发信站: BBS 未名空间站 (Mon Feb  9 22:35:07 2009), 转信

if you file extension now, you may use first year choice and file as RA.
More deduction, can still use $5000 treat. You may need to pay tax for
the interest. In addition, you may get $600 stimulate credit. Traditional
IRA may also be deductible. You may need to meet the income limitation
for the $600 and IRA part, if there are any.

【 在 sunspotzsz (Deamer) 的大作中提到: 】
great post, thanks a lot!!!

I came to US in 2005 and started working on Jan 1 2008 on OPT.
I got H1b on Oct 1 2008.
I am single so I will be simply filing 2008 tax as Non-resident.
I will still get $5000 treaty deduction and standard deduction. All the
interests I collected in 2008 from banks will also be tax free.  Am I right?


there is only one problem, I contribute $5K to traditional IRA since my
company do do not have 401(K).  I am wondering if that is deductable.

thanks

【 在 shishi (shishi) 的大作中提到: 】
: for tax year 2008:
: 1, single
:   1.1 came to the USA on F visa
:     1.1.1 came to the USA before 2004/1/1: resident for whole 2008,
: regardless of current visa.
:     1.1.2 came to the USA on or after 2004/1/1
:       1.1.2.1 still on F visa (F1/F2/CPT/OPT) on 2008/12/1: non-resident
: for whole 2008
:       1.1.2.2 changed to H/B visa before 2008/7/2: 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: 75.182.]



--

※ 来源:·BBS 未名空间站 海外: mitbbs.com 中国: mitbbs.cn·[FROM: 98.229.]

发信人: sunspotzsz (Deamer), 信区: TAX
标  题: Re: guide: resident or non-resident
发信站: BBS 未名空间站 (Mon Feb  9 23:03:24 2009)

what do you mean by filing extension?
what are the benefits of filing RA?
My company did not withhold medicare and SS in 2008, if I file RA, I will
need to pay that,which would be a lot of money.

besides, if you file RA, not dual status, can you still claim $5k treaty?
【 在 kubuntu (克莱登大学农业灌溉考古系毕业) 的大作中提到: 】
: if you file extension now, you may use first year choice and file as RA.
: More deduction, can still use $5000 treat. You may need to pay tax for
: the interest. In addition, you may get $600 stimulate credit. Traditional
: IRA may also be deductible. You may need to meet the income limitation
: for the $600 and IRA part, if there are any.
: great post, thanks a lot!!!
: I came to US in 2005 and started working on Jan 1 2008 on OPT.
: I got H1b on Oct 1 2008.
: I am single so I will be simply filing 2008 tax as Non-resident.
: I will still get $5000 treaty deduction and standard deduction. All the
: ...................



--

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发信人: oodeo (oodeo), 信区: TAX
标  题: Re: guide: resident or non-resident
发信站: BBS 未名空间站 (Wed Mar 11 15:44:14 2009)

it's way beyond my knowledge. Would you please analyse my case a little?

I came in U.S. in August 2008 and changed to h-1b on 10/1/2008. I get
married at the end of 2008. My husband is still under his OPT now.

Thank you so much!!

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发信人: snowfield (snowfield), 信区: TAX
标  题: Re: guide: resident or non-resident
发信站: BBS 未名空间站 (Sun Mar 15 18:15:44 2009)

按照1.1.2.3，俺应该算是non-resident,但是按照substantial presence俺应该算是
resident,不知道楼主的1.1.2.3的结论怎么得出来的，假设2006，2007，2008都在美国
的话，应该是满足Substantial Presence Test的。

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※ 修改:·snowfield 於 Mar 15 20:10:23 2009 修改本文·[FROM: 99.49.]

发信人: threepointer (hehe), 信区: TAX
标  题: Re: guide: resident or non-resident
发信站: BBS 未名空间站 (Tue Apr  7 10:47:31 2009)

"2 married: for each person, use the above method to check whether non-
resident for whole year 2007"


Can anyone please confirm why we need to check whole year 2007? Is this a
typo and supposed to be 2008?
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发信人: tiangeng (田大榜), 信区: TAX
标  题: Re: 求教  Re: guide: resident or non-resident有疑问
发信站: BBS 未名空间站 (Tue Apr  7 11:27:57 2009)

我觉得你算的不对,你报税当年的日子跟这个没关系.

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发信人: johnlee123 (no), 信区: TAX
标  题: Re: guide: resident or non-resident
发信站: BBS 未名空间站 (Sat Jan  9 03:24:12 2010, 美东)

对置顶文章有点疑问，提出来大家讨论一下。

对于 single，如果在 7/3 之前转为 H/B visa 的话，那么就应该可以作为 resident
alien 了，因为满足 substantial presence test。为什么 shishi 大虾认为这种情况
属于 dual status 呢？


【 在 shishi (shishi) 的大作中提到: 】
: 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
: ...................



--

※ 来源:·WWW 未名空间站 海外: mitbbs.com 中国: mitbbs.cn·[FROM: 173.79.]

发信人: zengdl (方鸿渐博士), 信区: TAX
标  题: Re: guide: resident or non-resident
发信站: BBS 未名空间站 (Sat Jan  9 09:43:04 2010, 美东)

kindly read publication 519 chapter 1

【 在 johnlee123 (no) 的大作中提到: 】
: 标  题: Re: guide: resident or non-resident
: 发信站: BBS 未名空间站 (Sat Jan  9 03:24:12 2010, 美东)
:
: 对置顶文章有点疑问，提出来大家讨论一下。
:
: 对于 single，如果在 7/3 之前转为 H/B visa 的话，那么就应该可以作为
resident
: alien 了，因为满足 substantial presence test。为什么 shishi 大虾认为这种情况
: 属于 dual status 呢？
:
:
: 【 在 shishi (shishi) 的大作中提到: 】
: : 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
: : ...................
:
:
:
: --
:
: ※ 来源:·WWW 未名空间站 海外: mitbbs.com 中国: mitbbs.cn·[FROM: 173.79.]



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发信人: microyu (yu), 信区: TAX
标  题: Re: guide: resident or non-resident
发信站: BBS 未名空间站 (Thu Feb 18 09:33:08 2010, 美东)

我2004年8月来的美国，现在还是F1。09年8月算满5年。这种情况究竟按resident算还
是算dual status?如果是resident算怎么claim5000的treaty？需要填什么表不？如果是dual status，是不是只能填1040NR? 谢谢。
【 在 shishi (shishi) 的大作中提到: 】
: 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
: ...................




--

※ 修改:·microyu 於 Feb 18 09:34:53 2010 修改本文·[FROM: 96.234.]
※ 来源:·WWW 未名空间站 海外: mitbbs.com 中国: mitbbs.cn·[FROM: 96.234.]

发信人: ivancn (黑洞), 信区: TAX
标  题: Re: guide: resident or non-resident
发信站: BBS 未名空间站 (Sun Feb 21 02:27:44 2010, 美东)

按照1.1.2.1，我应该算是non-resident,但是按照substantial presence我应该算是
resident alien。 那我到底应该怎么算呢？要是resisdent alian 就可以填1040了
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发信人: SETI (天青如水，飞龙在天), 信区: TAX
标  题: Re: guide: resident or non-resident
发信站: BBS 未名空间站 (Sun Feb 21 11:46:18 2010, 美东)

1.1.2.1 rules

【 在 ivancn (黑洞) 的大作中提到: 】
: 按照1.1.2.1，我应该算是non-resident,但是按照substantial presence我应该算是
: resident alien。 那我到底应该怎么算呢？要是resisdent alian 就可以填1040了



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