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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.]
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