r**d
发帖数: 56 | 1 【 以下文字转载自 TAX 讨论区 】
发信人: read (读), 信区: TAX
标 题: 纽约州residency的问题
发信站: BBS 未名空间站 (Wed Apr 6 13:06:32 2011, 美东)
09年来的F1,住纽约超过了一年，联邦应该算NR，但是纽约州应该算是resident还是NR
呢？
从cornell的网页http://www.isso.cornell.edu/tax/nytaxinfo.php
上面看
Graduate students and J-1 researchers, answer these questions to
determine your New York State Tax status:
Did you rent an apartment (not a dorm room) in New York State for 11
months or more of the year 2010?
Did you spend more than 183 total days in New York state in 2010?
我应该算是resident
同样的结果从buffalo的网页也可以得到
http://wings.buffalo.edu/intlservices/tax.html
但是我们学校的ISSO说我应该是NR for state
不知道我应该是R还是NR?
纽约州的pub80上对resident的定义
http://www.tax.ny.gov/pdf/publications/income/pub80.pdf
• Your domicile is not New York State but you maintain a permanent
place of abode in New York State for more than 11 months and spend
184 days or more (a part of a day is a day for this purpose) in
New York State during the tax year. However, if you are a member of
the armed forces, and your domicile is not New York State, you are
not a resident under this definition. Also, if you are a military spouse
domiciled in another state, but located in New York State solely to be
with your spouse (who is a member of the armed services present in
New York State in compliance with military orders), you are not
considered a resident under this definition (see Publication 361,
New York State Income Tax Information for Military Personnel and
Veterans).
其中对domicile的定义
In general, your domicile is the place you intend to have as your
permanent
home. Your domicile is, in effect, where your permanent home is located.
It is the place you intend to return to after being away (as on vacation
abroad, business assignments, educational leave, or military
assignment).
You can have only one domicile. Your New York domicile does not
change until you can demonstrate that you have abandoned your New York
domicile and established a new domicile outside New York State.
A change of domicile must be clear and convincing. Easily controlled
factors such as where you vote, where your driver’s license and
registration
are issued, or where your will is located, are not the primary factors
in
establishing domicile. To determine whether you have, in fact, changed
your domicile, you should compare:
• the size, value, and nature of use of your first residence to the
size,
value, and nature of use of your newly acquired residence;
• your employment and/or business connections in both locations;
Publication 80 (12/10)
6
• the amount of time spent in both locations;
• the physical location of items that have significant sentimental
value
to you in both locations; and
• your close family ties in both locations.
A change of domicile is clear and convincing only when your primary ties
are clearly greater in the new location. When weighing your primary
ties,
keep in mind that some may weigh more heavily than others, depending on
your overall lifestyle. If required by the Tax Department, it is your
responsibility to produce documentation showing the necessary intention
to
effect a change of domicile.
If you move to a new location but intend to stay there only for a
limited
amount of time (no matter how long), for work, school, or any other
purpose, your domicile does not change.
If your domicile is New York State and you go to a foreign country
because of a business assignment by your employer, or for study,
research,
or any other purpose, your domicile does not change unless you show that
you definitely do not intend to return to New York State.
通过这个定义，我的permanent home应该是在中国，所以我应该是NR，不知道理解得对
不对。
希望有知道的能解答下，谢谢 |
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