z*******u
发帖数: 33 | 1 我前三年（2007 -- 2009）都physically present in US， 满足 183天了的要求了
即使没有满足，不懂为什么file extension就可以满足这个要求呢？
多谢
From IRS.GOV:
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:
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 that, counting:
A | z*******u
发帖数: 33 | 2 research过了，ms F-1是不算入183 days test的，
那么我要等到2010年的5、6月150天，加上2009年的1/3 90 days (30 days) 才算满足
183 days test
还有一个问题，是不是只用resident才能file jointly，NR只能按single算？ | S**I
发帖数: 15689 | 3
yes, unless you're a resident of Canada, Mexico or South Korea.
【在 z*******u 的大作中提到】
: research过了，ms F-1是不算入183 days test的，
: 那么我要等到2010年的5、6月150天，加上2009年的1/3 90 days (30 days) 才算满足
: 183 days test
: 还有一个问题，是不是只用resident才能file jointly，NR只能按single算？
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