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c*******g
发帖数: 1048 | 1 看IRS的网页
http://www.irs.gov/taxtopics/tc851.html
“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 the days you were present in the second
year before the current year.”
这一段话说，今年至少要31天，而且（今年+去年/3+前年/6）要大于183天
这我理解，没问题
但是后面又有一段话
“Even if you meet the substantial presence test, you can be treated as a
nonresident alien if you are present in the United States for fewer than
183 days during the current calendar year, you maintain a tax home in a
foreign country during the year, and you have a closer connection to
that country than to the United States. ”
这啥意思，难道今年也最好要大于183天？怎么判断maintain a tax home，怎么判断
have a
closer connection to that country than to the United States？
多谢多谢 | c*******g
发帖数: 1048 | 2 另外一个问题是
我父母1月底回国，估计那时候我的税表还填不出来
能不能在他们回国之前先给他们申请ITIN？税表之后再交
在版上考古了一下发现大家似乎都是递税表的时候同时申请父母的ITIN
多谢 | f*****n
发帖数: 12752 | 3 递税表的时候同时申请父母的ITIN,简单。申请itin好像要求写原因，即是为了保税而
申请。
父母回国没关系吧？只要留下护照公证就好。 | c*******g
发帖数: 1048 | 4 W-7上说
如果（父母）是Dependent of U.S. citizen/resident alien，you must file a tax
return with Form W-7 unless you meet one of the exceptions
因为W7是给父母申请ITIN号码用的，所以我觉得这里的“you”就是指父母，那难道父
母也必须要file a tax return？
有知道的吗？
多谢 |
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