l********n
发帖数: 804 | 1 看了精华区，本来已经很确定自己是dual status了
1.1.2.2 changed to H/B visa before 20010/7/3: dual status, F period NR,
other period R
但是问了板上几个人又说可以是全年resident
现在完全confused了
06年8月来美国，single，2009年9月开始opt，2010年3月1号开始H1
2010已经pass substantial presence test，因为H1的时间多于183天了
但是pub 519里面说
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.
就是说如果我在2010之前任何一年里（2006-2009）都没有算是resident的话，
我就要算成是dual（3.1之前是non-resident，3.1之后是resident）。的确我在之前任
何一年都是F1而且都在5年内，所以都不是resident。那么我确实应该是dual status?
谢谢 | S**I
发帖数: 15689 | 2 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.
【在 l********n 的大作中提到】
: 看了精华区，本来已经很确定自己是dual status了
: 1.1.2.2 changed to H/B visa before 20010/7/3: dual status, F period NR,
: other period R
: 但是问了板上几个人又说可以是全年resident
: 现在完全confused了
: 06年8月来美国，single，2009年9月开始opt，2010年3月1号开始H1
: 2010已经pass substantial presence test，因为H1的时间多于183天了
: 但是pub 519里面说
: 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.
| l********n
发帖数: 804 | 3 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 substantial residency test for the year of 2003.
After reviewing First Year of Residency on page 8 of Publication 519,
he is not sure which date is his residency starting date, 1/1/2003 or
5/1/2003.
He is waiting for the answer to this question to decide
whether he should file as resident for the whole year or as dual status.
The Answer To Your Question Is:
Hello, thank you for your inquiry and for using our Electronic Tax Law
Assistance Service.
Based on the information provided, it would appear his first day of
residency
would be the first day under the H-1b visa 5/1/2003.
For more information on the above issue, please refer Publication 519 (2003),
U.S. Tax Guide for Aliens.
We hope this information is helpful.
这样看起来我好像starting date还是H1B的开始日期3.1.。。。
date
that
【在 S**I 的大作中提到】
: 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.
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