K*****o
发帖数: 263 | 1 非常好的帖子，和我研究的结果基本上一样。一点补充（亦一家之言）：如果想claim
父母为dependent，你必须在一年内support父母超过半年。这就是为什么父母在一年内
要超过183天的原因吧。用前三年折算的方法这能证明父母可以在美国报税，并不qualify父母
为dependent。
间都可以算在一起，不过去年以前的时间，需要打折。有个substantial presence
test, 通过了这个，就可以当作U.S. RESIDEN FOR TAX PURPOSE：
substantial presence test for the calendar year. To meet this test, you must
be physically present in the United States on at least:
the 2 years immediately before that, counting: |
|
j*****8
发帖数: 18 | 2 这是篇我看到的讲的最清楚的关于给探亲父母报税的文章。
但还有个小问题，在关于证明父母做为depedent，要有4个test.那在报税的时候，是否
要把相关证明材料和税表一起提交？还是只需要W7的相关证明材料？
谢谢!
间都可以算在一起，不过去年以前的时间，需要打折。有个substantial presence
test, 通过了这个，就可以当作U.S. RESIDEN FOR TAX PURPOSE：
substantial presence test for the calendar year. To meet this test, you must
be physically present in the United States on at least:
the 2 years immediately before that, counting: |
|
k******g
发帖数: 895 | 3 我有点糊涂了。如果父母符合"US resident for tax purpose"条件，那么是不是就应
该把他们作为我的dependent来报？要不然如何报？难道还有不作为dependent来报的？
请帮忙答疑一下，万分感谢！
间都可以算在一起，不过去年以前的时间，需要打折。有个substantial presence
test, 通过了这个，就可以当作U.S. RESIDEN FOR TAX PURPOSE：
substantial presence test for the calendar year. To meet this test, you must
be physically present in the United States on at least:
the 2 years immediately before that, counting: |
|
h********g
发帖数: 461 | 4 记得以前讨论过的，其实父母来探亲当作dependent报税是不合法的
间都可以算在一起，不过去年以前的时间，需要打折。有个substantial presence
test, 通过了这个，就可以当作U.S. RESIDEN FOR TAX PURPOSE：
substantial presence test for the calendar year. To meet this test, you must
be physically present in the United States on at least:
the 2 years immediately before that, counting: |
|
j*****8
发帖数: 18 | 5 这是篇我看到的讲的最清楚的关于给探亲父母报税的文章。
但还有个小问题，在关于证明父母做为depedent，要有4个test.那在报税的时候，是否
要把相关证明材料和税表一起提交？还是只需要W7的相关证明材料？
谢谢!
间都可以算在一起，不过去年以前的时间，需要打折。有个substantial presence
test, 通过了这个，就可以当作U.S. RESIDEN FOR TAX PURPOSE：
substantial presence test for the calendar year. To meet this test, you must
be physically present in the United States on at least:
the 2 years immediately before that, counting: |
|
k******g
发帖数: 895 | 6 我有点糊涂了。如果父母符合"US resident for tax purpose"条件，那么是不是就应
该把他们作为我的dependent来报？要不然如何报？难道还有不作为dependent来报的？
请帮忙答疑一下，万分感谢！
间都可以算在一起，不过去年以前的时间，需要打折。有个substantial presence
test, 通过了这个，就可以当作U.S. RESIDEN FOR TAX PURPOSE：
substantial presence test for the calendar year. To meet this test, you must
be physically present in the United States on at least:
the 2 years immediately before that, counting: |
|
M**a
发帖数: 107 | 7 IRS对US resident alien的定义其实挺清楚的。除了满足green card test外，满足
substantial presence test也可以。
http://www.irs.gov/taxtopics/tc851.html
B签证的父母待满183天后是满足substantial presence test的，于是就可作为
US resident alien报税。
U
or |
|
l**********9
发帖数: 15 | 8 Hi,
我跟楼主的情况类似， 有稍许不一样。也在为用那个表犯愁。
我2004.8-2009.5 F1， 毕业后OPT（F1)一年开始postdoc（2009.5-2010.5）， 2010.5
换到H1b， 从未申请过绿卡。我file 2009年tax return时，是用1040， 因为F1 >5年
了， 是按resident报税。记得HR跟我提过，我2010年要用1040NR， 因为我换到H1b没
有回国工作一年，而是继续在美国。IRS的substantial presence test 是这样的：
To meet the substantial presence test, you must be physically present in the
U.S. during a period you do not hold an F, J, M or Q visa on at least:
1. 31 days during the current year, and
2. 183 days during the 3-year period that includes the cu... 阅读全帖 |
|
k*****n
发帖数: 262 | 9 转一下我在北美华人网给你的回答。
http://www.irs.gov/businesses/small/international/article/0,,id
这个网页的example 4说明J1第三个calendar year 算做resident。
这是个误导。尤其是对有treaty的国家来的J1。
Exempt Individual
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.:
An individual temporarily present in the United States as a foreign
government-related indiv... 阅读全帖 |
|
d**t
发帖数: 247 | 10 置顶文章说f1学生前五年是nonres alien，不过我看irs publication 519 chap 1 关
于substantial Presence Test：
you will be considered a U.S. resident for tax purposes if you meet the
substantial presence test for calendar
year 2009. To meet this test, you must be physically present in the United
States on at least:
31 days during 2009, and
183 days during the 3-year period that includes 2009, 2008, and 2007,
counting:
All the days you were present in 2009, and
1/3 of the days you were present in 2008, and
1/6 of the da... 阅读全帖 |
|
x****n
发帖数: 1454 | 11 在IRS网上查到，我的substantial presence test可以通过。TOPIC851：
To meet the substantial presence test, you must have been physically present
in the United States on at least 31 days during the current year, and 183
days during the 3 year period that includes the current year and the 2 years
immediately before. To satisfy the 183 days requirement, count all of the
days you were present in the current year, and one-third of the days you
were present in the first year before the current year, and one-sixth of t... 阅读全帖 |
|
n**p
发帖数: 1150 | 12 How far back can the IRS go to audit my return?
Generally, the IRS can include returns filed within the last three years
in an audit. Additional years can be added if a substantial error is
identified. Generally, if a substantial error is identified, the IRS
will not go back more than the last six years.
http://www.irs.gov/businesses/small/article/0,,id=219636,00.htm |
|
S**I
发帖数: 15689 | 13 keep reading pub 519:
Residency starting date under substantial presence test. If you meet the
substantial presence test for a calendar year, your residency starting date
is generally the first day you are present in the United States during that
calendar year. |
|
l********n
发帖数: 804 | 14 谢谢回复
这个我也看到了
但是我不清楚的是我2个条件都满足了
不知道哪个rule
很明显我满足First Year of Residency
因为我2010是第一年算resident，但是我是3.1开始才是H1B的
这样看起来我是dual
但是我的Residency starting date under substantial presence test
又是2010.1.1
这样是不是我可以选择dual或者resident whole year?
又看了一下JHQ的一个帖子
Your Question Was:
My friend is a citizen of People s Republic of China.
He came to the United States in 2000 on F1 visa.
He is single, and changed his visa status to H1 on 5/1/2003.
As he has been on H1 visa for more than 183 days in 2003,
he meets the subs... 阅读全帖 |
|
s*******d
发帖数: 4 | 15 First-Year Choice
If you do not meet either the green card test or the substantial presence
test for 2008 or 2009 and you did not choose to be treated as a resident for
part of 2008, but you meet the substantial presence test for 2010, you can
choose to be treated as a U.S. resident for part of 2009. To make this
choice, you must:
Be present in the United States for at least 31 days in a row in 2009, and
Be present in the United States for at least 75% of the number of days
beginning with the fi... 阅读全帖 |
|
S**I
发帖数: 15689 | 16 pub 519 page 8：
If you do not meet either the green card test or the substantial presence
test for 2009 or 2010 and you did not choose to be treated as a resident for
part of 2009, but you meet the substantial presence test for 2011, you can
choose to be treated as a U.S. resident for part of 2010. To make this
choice, you must:
1. Be present in the United States for at least 31 days in a row in 2010,
and
2. Be present in the United States for at least 75% of the number of days
beginning w... 阅读全帖 |
|
n**********o
发帖数: 116 | 17 前几日到版上请教关于$5000的问题，经牛人点拨，以为可以2010年填写resident的
form1040.
为谨慎起见，研读了一下IRS的publication 519。其中，第7页，有一段文字，引述
如下，
You will not be an exempt individual as a student in 2010 if you have been
exempt as a teacher, trainee, or student for any part of more than 5
calendar years unless you meet both of the following requirements.
You establish that you do not intend to reside permanently in the United
States.
You have substantially complied with the requirements of your visa.
敝人基本情况
05年秋F1至今。未申请... 阅读全帖 |
|
t******g
发帖数: 10390 | 18 你的residency的起始日是从你第一天到美国就开始算起吧.
pub519第8页,first year of residency部分第一段和第二段:
First Year of Residency
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 of the
year before that date.
Residency starting date under substantial
presence test. If you meet the substantial
presen... 阅读全帖 |
|
i*****f
发帖数: 578 | 19 我去年6月中旬由f1转h1b，我的理解是根据substantial presence test，我去年作为
h1b有超过183天，可以算resident alien；我lp去年10月由f1转h1b，不符合
substantial presence test的要求。
在这种情况下我们是否能联合报1040?
另外还有一个关于treaty的问题。我今年有两个w2，前一个是学校做RA的，后一个是现
在公司的。RA的那个W2里5000块钱已经exempt掉了。这样我还可以报1040吗？ |
|
Y*******u
发帖数: 32 | 20 Please help
I came to US at 2004 july, F1 visa, am I a resident alien for 2009?
I checked pub 519, I passed the Substantial Presence Test for 2009, but on
page 6 it also says:
Exempt individual. Do not count days for days
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:
A student temporarily present in the United States under an “F,” “J,” “
M,” or “Q” visa, who substantially complies with t... 阅读全帖 |
|
r****a
发帖数: 3249 | 21 I think L1 is resident for tax purposes if they meet the Substantial
Presence Test.
You are not Students on F, J, M or Q Visa (Students on F, J, M or Q visas
are considered exempt individuals for the purpose of Substantial Presence
Test).
You arrived in March, you have stayed for more than 183 days inteh tax year.
So you are resident. |
|
p******r
发帖数: 6213 | 22 最后一贴。转个本版的老贴，看IRS回信的第一段，不多说了。另外，教唆他人逃税的
罪行，在轮到我之前，还有众多包括正宗美国白人在内的CPA顶着。
想当个好人真累啊。
发信人: tank (T-90), 信区: TAX
标 题: No.2 and some useful info for tax treaties
发信站: The unknown SPACE (Wed Mar 6 16:27:15 2002), 转信
B4 the system was down, there was a discussion about the US china tax treaty
for lecture, professor and researcher. Someone said the article 19 only
applys
to J1 visa holders. I asked the question to IRS. In the begining they told
me
I have to pay federal tax as H1 holder. Then I argued w... 阅读全帖 |
|
p******r
发帖数: 6213 | 23 最后一贴。转个本版的老贴，看IRS回信的第一段，不多说了。另外，教唆他人逃税的
罪行，在轮到我之前，还有众多包括正宗美国白人在内的CPA顶着。
想当个好人真累啊。
发信人: tank (T-90), 信区: TAX
标 题: No.2 and some useful info for tax treaties
发信站: The unknown SPACE (Wed Mar 6 16:27:15 2002), 转信
B4 the system was down, there was a discussion about the US china tax treaty
for lecture, professor and researcher. Someone said the article 19 only
applys
to J1 visa holders. I asked the question to IRS. In the begining they told
me
I have to pay federal tax as H1 holder. Then I argued w... 阅读全帖 |
|
x****g
发帖数: 325 | 24 我觉得这个Substantial Presence Test是用来判定父母是否算resident的。
TurboTax先问你父母是不是US citizen or legal resident.
然后又问父母有没有live with you 超过183天，只有满足条件，你才能claim他们为
dependent.
我在这个版搜了一下，很多帖子都认为Substantial Presence Test满足就行，我有些
疑惑。即使父母满足resident的条件，但是他们2011年没有跟你一起住超过183天，你
也不能claim他们为dependent吧。
must |
|
g***y
发帖数: 205 | 25 看了精华区，有2疑问
是说8833 form line3， line4不填么？
再一问，看精华区说，作为RA，我申请treaty了，应该把所有东西寄到1040NR寄的地址，而不是1040寄的地址。
因为精华区很老了，所以我想问问这种说法对么？
我现在是resident alien for tax purpose，填的 1040表， 却得寄到1040NR的地址，right？
tank (T-90), 信区: TAX
标 题: how to fill 8833 with 1040 - an example
发信站: The unknown SPACE (Fri Mar 29 10:05:36 2002), 转信
I constantly receive mails from taxpayers regarding the
tax treaty claim for resident aliens. When I asked the IRS
questions, they also mailed me an example of 1040 and 8833
for the sixth ye... 阅读全帖 |
|
T********e
发帖数: 533 | 26 首先，本人不是Tax方面的专业人士，以下信息仅供参考。
关于这个183天的要求，不一定要全部在报税的一年。前一年的可以按1/3算，加进报税
这一年，再前一年的天数按1/6算。这里是IRS的说明：
Substantial Presence Test
You will be considered a U.S. resident for tax purposes if you meet the
substantial presence test for calendar year 2010. To meet this test, you
must be physically present in the United States on at least:
31 days during 2010, and
183 days during the 3-year period that includes 2010, 2009, and 2008,
counting:
All the days you were present in 2010, and
1/3 of the days you we... 阅读全帖 |
|
w****1
发帖数: 24 | 27 我的情况是2011年前163天是F1-OPT，后202天是H1B，来美不到5年，请问我应该File
Dual-Status还是Resident?
因为我读Pub-519，有这么一段话在第8页 "Residency starting date under
substantial presence test. If you meet the substantial presence test for a
calendar year, your residency starting date is generally the first day you
are present in the United States during that calendar year."是不是意思是说我
2011年可以全年按照Resident报税，因为我满足183天测试，而且"your residency
starting date is generally the first day you are present in the United
States during that calendar yea... 阅读全帖 |
|
f*******n
发帖数: 12623 | 28 Resident. 关于substantial presence test：如果你继续读那篇文章，他会说F1的学
生前五年是exempt from substantial presence test的。所以你的开始163填不算。但
是你还剩下202天算，所以超过183天，所以你是resident。 |
|
r****a
发帖数: 3249 | 29 the form asks # of days that you can exclude from "substantial presence test
".
Please google "substantial presence test". |
|
s********n
发帖数: 944 | 30 Yes, Immier, and please see the following posts.
发信人: jdyytj8 (snowman), 信区: TAX
标 题: Re: 如何给探亲父母报税
发信站: BBS 未名空间站 (Sun Aug 7 22:34:55 2011, 美东)
这是篇我看到的讲的最清楚的关于给探亲父母报税的文章。
但还有个小问题，在关于证明父母做为depedent，要有4个test.那在报税的时候，是否
要把相关证明材料和税表一起提交？还是只需要W7的相关证明材料？
谢谢!
间都可以算在一起，不过去年以前的时间，需要打折。有个substantial presence
test, 通过了这个，就可以当作U.S. RESIDEN FOR TAX PURPOSE：
substantial presence test for the calendar year. To meet this test, you must
be physically present in the United States on at least:
the 2 years imme... 阅读全帖 |
|
S*********s
发帖数: 1963 | 31 对了，为了不至于让你误解，我去修改一下原帖：
其实不是说F2两年后转身份成J1的第一年要算进去；
准确的说：
（1）F签证两年内转J签证，那么是从你F第一年算起的第三年1月1日起，你开始成为
resident（或者确切地说，开始算入substantial presence test有效天数）。
比如说，你如果是在F2第二年年中F2转J1的话，那么你是J1的第二年才算resident，因
为你J1第一年是partial year，既是F2的exempt year，也是J1的exempt year，两者合
并算为一个exempt year。
你如果是这种情况的话，那么你是J1第二年才是resident。
（2）F签证三年以上转J签证，那么是转为J1的第一年（即使是partial year）就要算入
substantial presence test有效天数，这点类似于H1b在10月1日生效日起的那partial
year的天数要计入test当中。
tax
-1 |
|
y***e
发帖数: 383 | 32 对啊。2011年的J1时间不算的。
http://www.irs.gov/businesses/small/international/article/0,,id
以下是copy:
Exempt Individual
Do not count days for which you are an exempt individual.
- 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
- A student temporarily present in the United States under an "F, " "J, " "M
, " or "Q " visa, who substantially complies with the requirements of the
visa |
|
k****f
发帖数: 55 | 33 这个应该是从8843表上来的，这里说的exempt后面解释说：
Exempt individual.
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 fol-lowing categories.
An individual temporarily present in the United States as a foreign
government-related individual under an “A” or “G” visa.
A teacher or trainee temporarily present in the United States under a “J”
or “Q” visa, who substantially complies with the re-quirements of ... 阅读全帖 |
|
f*******n
发帖数: 12623 | 34 1. exempt individual是exempt from the Substantial Presence Test。跟treaty毫
无关系。
2. 只要进入美国的时候用J visa，跟着在美国的时候substantially complies with
the requirements of the visa就行了。进入美国之后visa没有任何意义。表上那个问
题的文字可能用词不准确，应该说status，不是visa。
to
”
visa. |
|
k****f
发帖数: 55 | 35 这个应该是从8843表上来的，这里说的exempt后面解释说：
Exempt individual.
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 fol-lowing categories.
An individual temporarily present in the United States as a foreign
government-related individual under an “A” or “G” visa.
A teacher or trainee temporarily present in the United States under a “J”
or “Q” visa, who substantially complies with the re-quirements of ... 阅读全帖 |
|
f*******n
发帖数: 12623 | 36 1. exempt individual是exempt from the Substantial Presence Test。跟treaty毫
无关系。
2. 只要进入美国的时候用J visa，跟着在美国的时候substantially complies with
the requirements of the visa就行了。进入美国之后visa没有任何意义。表上那个问
题的文字可能用词不准确，应该说status，不是visa。
to
”
visa. |
|
f*******n
发帖数: 12623 | 37 其实我读规矩觉得你2012年也应该算resident，因为researcher如果前6年中有两年是
exempt from substantial presence test，你那年就不可以exempt from substantial
presence test。你2012的前6年是06、07、08、09、10、11。06、07两年应该是
exempt，所以你2012不应该是exempt。而且你2012呆多过183天，那应该是resident。
1. 这个就更不清楚了。如果根据上面的说法，2013年的前6年是07、08、09、10、11、
12。如果07年是exempt但是12年不是，那反而觉得2013年你是exempt，所以不是
resident。
叫SETI过来看看吧
2. treaty有36个月免税。所以一直到2015年5月都免税。 |
|
l****a
发帖数: 50 | 38 在版上搜索了一下，看到很多人说探亲父母只有在一年之内超过183天才能当作
dependent来退税，那些用那个公式计算三年之内加起来超过183天的不能当作
dependent，这个不对吧。
IRS说了，只要是绿卡或者通过了substantial presence test就算是resident alien,
而resident alien就可以被当作dependent. （看这个link的第一段）:
http://www.irs.gov/businesses/small/international/article/0,,id
很多人说的那个如果不是一年之内呆满183天，由于国内有房什么的，所以不能当作
resident alien,因而不能当作dependent, 这个不对吧。IRS原话是这样的（同样的
link): In some cases aliens are allowed to make elections which override the
green card test and the substantial presence test, as follows:
Non... 阅读全帖 |
|
l****a
发帖数: 50 | 39 晕，第一段就说了啊，过得了substantial presence test 就可以，不用非的是一年
之内183天。这样很多父母都qualufy了，因为一年呆183天毕竟比较难，三年过
substantial presence test就容易多了。 |
|
t*********e
发帖数: 78 | 40 楼主的问题的本质是 父母什么情况下是resident alien
但考虑到是和dependent exemption有关，还是要走下整体的flowchart，以防看到帖子
的同学们误认为只要满足resident alien身份，就可以claim dependent exemption.
Step 1 - General Test
• You cannot claim any dependents if you, or your spouse if filing
jointly, could be claimed as a dependent by another taxpayer.
• You cannot claim a married person who files a joint return as a
dependent unless that joint return is only a claim for refund and there
would be no tax liability for either spouse on separate... 阅读全帖 |
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BR
发帖数: 4151 | 41 在填税表（4月份来不及填，拖到现在),有2个问题请教一下：
1.如果我在7月1日卖了100股 x,卖之前和之后30天内共买了200股，这算wash sale 吗？
2.如果这卖之前30天和卖之后30天内买的x 股票，有些高于7月1日的卖价，有些低于7
月1日的卖价，那么表格问我卖股票30天前后买了多少股票的时候，我是否只填买入价
高于卖出价那些数量？
着急请教，谢谢！
补充：下面是freetaxusa.com 上面的说明，不知道这个substantially identical
stock是指什么。
A wash sale is when you sell a stock at a loss and then, within 30 days
before or after the sale, you buy substantially identical stock. For example
, if you sell 30 shares of XYZ Corporation on March 2, 2011 and you buy 30
shares of XYZ Corporati... 阅读全帖 |
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N****g
发帖数: 2829 | 42 刚看到如果在你成为US Resident Alien那年的前一年，你如果在美国超过31天的话，
可以有First Year Choice，你可以选择从前一年开始就是Resident Alien。
See
http://www.irs.gov/Individuals/International-Taxpayers/Residenc
If you do not meet either the green card test or the substantial presence
test for the current year (for example, 2010) or the prior year (2009), and
you did not choose to be treated as a U.S. resident for part of the prior
year (2009), but you meet the substantial presence test in the following
year (2011), you can choose to be tre... 阅读全帖 |
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m******g
发帖数: 498 | 43 嘿嘿。俺觉得你应该看的是dependent test而不仅仅是resident alien和exemption。
并不是说父母来了，满足了substantial test,就可以是dependent了。所以你最好去读
读pub 501。
所谓滥用，就是指读了519，以为满足substantial test了，就可以随便用了。当然了
，两个exemption也就$8,000不到，不太至于为了这点来audit你。
5 |
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F**5
发帖数: 10 | 44 我是08年8月来的美国读书，2012年2月身份从F1变为H1B,单身。如果纯按Substantial
Presence Test算肯定是resident了。如果按F1前五年都算non-resident的原则，是否
应该把2012年里F1身份的天数排除掉来计算substantial presence test? |
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n**n
发帖数: 626 | 46 从前单身，一直file 1040NR-EZ。现在有小孩了，本想通过小孩减税，经过仔细查询，
发现未居住满5年的 "F, " "J, " "M, " or "Q " 是不能通过Substantial Presence
Test来积累有效天数变为Resident Alien的，应一律按照Non resident Alien。而Non
resident是不能设置dependent来减税的。貌似版上很多人对这个理解都有问题。
1. 我这个理解是否正确？
2. 如果使用1040给小孩减税有什么后果？
http://www.irs.gov/Individuals/International-Taxpayers/Substant
关于Exempt Individual的叙述。
以下摘自glacier
* How Long Will I Be a Nonresident Alien?
The time period for which you are a Nonresident Alien for Tax purposes
depends on the results of what is calle... 阅读全帖 |
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s******4
发帖数: 1322 | 47 你没有用EAD就没有影响，你现在的F-1还在5年的exemption里面
满足substantial presence test或者green card test的外国人才是R
你green card还没批
并且你还是F-1 -不到5个calendar year的在exemption之列
但是注意，一旦，因为任何原因你的status变成AOS了，你在美国呆的天数将count
toward substantial presence test
并且记得拿到绿卡以后无论任何情况下都不能claim自己是NR.
alien |
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t****o
发帖数: 159 | 50 need to select: resident.
Substantial Presence Test
You will be considered a U.S. resident for tax purposes if you meet the
substantial presence test for the calendar year. To meet this test, you must
be physically present in the United States on at least:
http://www.irs.gov/Individuals/International-Taxpayers/Substant |
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