s********y
发帖数: 161 | 1 我08年来美F1，11年10月h1.married，spouse 07年来美一直F1.按精华贴里第2条，貌
似可以按resident joinly报了。是这样么？多谢
NOTE:
1. if you change from F1 to H1 and you are single,
you may need to file as dual-status or nonresident, depending on
whether you have been on H1 for more than 183 days.
unfortunately you can't take standard deduction in either case.
2. if you change from F1 to H1 and you are married
and you have been on H1 for at least 31 days,
you can file as resident married jointly for the whole year,
and enjoy standard deduction and tax treaty.
However if your H1 days < 183, you need to file extension first.
See First-Year Choice in pub 519 for details.
3. if you have been on H1 for less than 31 days,
you have to file as nonresident. |
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