c*****d
发帖数: 6045 | 1 F1，2004年8月来的，因为有老人，想file 1040
刚才仔细读了一下519 chapter 1，觉得应该可以
哪位能确认一下？
Substantial Presence Test
You will be considered a U.S. resident for tax purposes if you meet the
substantial presence test for calendar year 2007. To meet this test, you
must be physically present in the United States on at least:
1. 31 days during 2007, and
2. 183 days during the 3-year period that includes 2007, 2006, and 2005,
counting:
1.All the days you were present in 2007, and
2.⅓ of the day | k******u
发帖数: 3137 | 2 读519的"exempt individual"
,
【在 c*****d 的大作中提到】
: F1，2004年8月来的，因为有老人，想file 1040
: 刚才仔细读了一下519 chapter 1，觉得应该可以
: 哪位能确认一下？
: Substantial Presence Test
: You will be considered a U.S. resident for tax purposes if you meet the
: substantial presence test for calendar year 2007. To meet this test, you
: must be physically present in the United States on at least:
: 1. 31 days during 2007, and
: 2. 183 days during the 3-year period that includes 2007, 2006, and 2005,
: counting:
| D*****D
发帖数: 472 | 3 发信人: makejian (马克坚(322克长廷，422克巴马)), 信区: TAX
标 题: Re: 去了职业的报税公司，很郁闷阿！
发信站: BBS 未名空间站 (Tue Apr 1 06:15:15 2008)
我不是专家，也不负责任，我研究的结果和事实都告诉我，其实是应该一到美国就填
1040，同时每年申请5000元扣税。 | c*****d
发帖数: 6045 | 4 你是指这一段吗？这一段没说可不可以
Exemptions
Resident aliens can claim personal exemptions and exemptions for dependents
in the same way as U.S. citizens. However, nonresident aliens generally can
claim only a personal exemption for themselves on their U.S. tax return.
- Resident Aliens
You can claim personal exemptions and exemptions for dependents according to
the dependency rules for U.S. citizens. You can claim an exemption for your
spouse on a separate return if your spouse had no gross income for U.S. tax
【在 k******u 的大作中提到】
: 读519的"exempt individual"
:
: ,
| S*******n
发帖数: 493 | 5 三楼这样做违规，不过事实上如果没被抓住，大可放心尝试，最多申请绿卡时有些影响
。 | c*****m
发帖数: 4817 | 6 04年来的今年就可以file as resident
F1通常不能用那个present test, 因为F1前5年里呆的days都是exempt的，
但你已经呆了五年，今年可以按resident报
,
【在 c*****d 的大作中提到】
: F1，2004年8月来的，因为有老人，想file 1040
: 刚才仔细读了一下519 chapter 1，觉得应该可以
: 哪位能确认一下？
: Substantial Presence Test
: You will be considered a U.S. resident for tax purposes if you meet the
: substantial presence test for calendar year 2007. To meet this test, you
: must be physically present in the United States on at least:
: 1. 31 days during 2007, and
: 2. 183 days during the 3-year period that includes 2007, 2006, and 2005,
: counting:
| c*****d
发帖数: 6045 | 7 04年来的今年就可以file as resident了吗？
04，05，06，07，08
现在是报08年的税，应该还是前5年呀
【在 c*****m 的大作中提到】
: 04年来的今年就可以file as resident
: F1通常不能用那个present test, 因为F1前5年里呆的days都是exempt的，
: 但你已经呆了五年，今年可以按resident报
:
: ,
| F*********n
发帖数: 2914 | 8 03来的可以， 04 要2010年报税是才算RESIDENT.
【在 c*****d 的大作中提到】
: 04年来的今年就可以file as resident了吗？
: 04，05，06，07，08
: 现在是报08年的税，应该还是前5年呀
| c*****d
发帖数: 6045 | 9 ok，在519里找到你说的这段了
这段里确实说F visa的不算天数
那5年之后算ra的规定又是在哪里呢？
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.
* An individual temporarily present in the United States as a foreign
government-related individual.
* A teacher or trainee temporarily present in the United States under a
“J” or “Q” visa, who substantially complies with the requirements
【在 k******u 的大作中提到】
: 读519的"exempt individual"
:
: ,
| c*****d
发帖数: 6045 | 10 我也觉的是03来的才可以
我刚才发信问了choplum，他说
“现在是就行了，即使报去年的税。”
不知道这个规定在哪里
【在 F*********n 的大作中提到】
: 03来的可以， 04 要2010年报税是才算RESIDENT.
| | | F*********n
发帖数: 2914 | 11 http://www.irs.gov/businesses/small/international/article/0,,id=96344,00.html
Exempt Individual - Who is a Student
A student is any individual who is temporarily in the United States on an "F
, " "J, " "M, " or "Q " visa for the primary purpose of studying at an
academic institution or vocational school, and who substantially complies
with the requirements of that visa. You are considered to have substantially
complied with the visa requirements if you have not engaged in activities
that are pro | c*****d
发帖数: 6045 | 12 en，我也找到了5年的相关说明
不过这个说的不是太清楚
“must wait 5 calendar years before counting 183 days”
比如说04年8月来的，09年4月的时候算等了4年还是5年？
http://www.irs.gov/businesses/small/international/article/0,,id=129390,00.ht
ml
# Student on F, J, M or Q visa;
* must wait 5 calendar years before counting 183 days;
* the 5 calendar years need not be consecutive; and once a cumulative to
tal of 5 calendar years is reached during the student’s lifetime after 1984
he may never be an exempt individual as a student ever again dur
【在 F*********n 的大作中提到】
: http://www.irs.gov/businesses/small/international/article/0,,id=96344,00.html
: Exempt Individual - Who is a Student
: A student is any individual who is temporarily in the United States on an "F
: , " "J, " "M, " or "Q " visa for the primary purpose of studying at an
: academic institution or vocational school, and who substantially complies
: with the requirements of that visa. You are considered to have substantially
: complied with the visa requirements if you have not engaged in activities
: that are pro
| F*********n
发帖数: 2914 | 13 Being an exempt individual for 5 years：04 05 06 07 08, so not counting any days.
and your substantial presence day is 0 now for 08 tax claim, I think.
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:
1. 31 days during the current year, and
2. 183 days during the 3-year period that includes the current year and | F*********n
发帖数: 2914 | 14 Being an exempt individual for 5 years：04 05 06 07 08, so not counting any
days.
and your substantial presence day is 0 now for 08 tax claim, I think.
Well, this is just my opinion.
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:
1. 31 days during the current year, and
2. 183 days during the 3-year period that inclu
【在 c*****d 的大作中提到】
: en，我也找到了5年的相关说明
: 不过这个说的不是太清楚
: “must wait 5 calendar years before counting 183 days”
: 比如说04年8月来的，09年4月的时候算等了4年还是5年？
: http://www.irs.gov/businesses/small/international/article/0,,id=129390,00.ht
: ml
: # Student on F, J, M or Q visa;
: * must wait 5 calendar years before counting 183 days;
: * the 5 calendar years need not be consecutive; and once a cumulative to
: tal of 5 calendar years is reached during the student’s lifetime after 1984
| F***P
发帖数: 100 | 15 This is absolutely wrong. If this is true, nobody need to file 1040NR.
【在 D*****D 的大作中提到】
: 发信人: makejian (马克坚(322克长廷，422克巴马)), 信区: TAX
: 标 题: Re: 去了职业的报税公司，很郁闷阿！
: 发信站: BBS 未名空间站 (Tue Apr 1 06:15:15 2008)
: 我不是专家，也不负责任，我研究的结果和事实都告诉我，其实是应该一到美国就填
: 1040，同时每年申请5000元扣税。
|
|
