当前在线人数19679
首页 - 博客首页 - 随想,税项,  - 文章阅读 [博客首页] [首页]
很重要的 First Year of Residency 之一
作者:Monfucius
发表时间:2013-03-31
更新时间:2013-04-04
浏览:804次
评论:0篇
地址:199.
::: 栏目 :::

很重要的 First Year of Residency

A
见Publication 519的目录:

1. Nonresident Alien or Resident Alien?
6. Dual-Status Tax Year

B
身份变化那一年到底是什么呢?
数完符合条件的天数,看publication 519,page 5的流程图。如果我是上半年来的,那么当年〉183天,那么“You are a resident alien for U.S. tax purposes."

C
那我就是“resident”了吗?对。
那我这个“resident”是从一月一日开始算吗?不对。

D
看流程图下面的小字注解1 - If this is your first year or last year fo residency, you may have a dual status for the year.

See Dual-Status Aliens in chapter 1.

E
什么是dual status呢?Publication 519, page 8 说了:
"You can be both a nonresident alien and a resident alien during the same tax year. This usually occurs in the year you arrive in or depart from the United States."

F
黑体字 First Year of Residency 的下面很重要:
If you are a U.S. resident for the calendar year, but you were not a U.S. resident at any time during the preceding calendar year, you are a U.S. resident only for the part of the calendar year that begins on the residency starting date.

You are a nonresident alien for the part fo the year before that date.

G
这说明什么呢?
这说明"resident alien" 与 full year resident 不是自动等同的。很多人想到“resident”就认为是full year,是不对的。

The term "resident" is loosely used by many people, in many places, including some IRS publications.

H
结果是什么呢?
待续

[上一篇] [下一篇] [发表评论] [写信问候] [收藏] [举报] 
 
暂无评论
 
用户名: 密码:
发表评论
评论:
[返回顶部] [刷新]  [给Monfucius写信]  [随想,税项, 首页] [博客首页] [BBS 未名空间站]
 
Site Map - Contact Us - Terms and Conditions - Privacy Policy

版权所有BBS 未名空间站(mitbbs.com) since 1996