l*******9
发帖数: 799 | 1 F1学生报麻省州税应该算州nonresident还是resident?
网站上介绍非常混乱。一方面说联邦nonresident alien一般都是麻省nonresident；另
一方面，给的州resident定义：
•his or her legal residence (domicile) is in Massachusetts for the
entire taxable year; or
•his or her legal residence (domicile) is not in Massachusetts for the
entire taxable year but who:
1.maintains a permanent place of abode in Massachusetts; and
2.spends in the aggregate more than 183 days of the taxable year in
Massachusetts, including days spent partially in and partially out of
Massachusetts.
我们的情况是2011年上半年1-5月在学校宿舍住，6月开始在外面apartment住，这种情
况算maintains a permanent place of abode吗？无比头痛中。。请各位大神给个解释
吧，送包子！ |
l*******9
发帖数: 799 | 2 嗯，还有一个part-year resident.
An individual is a part-year resident if he or she either:
•moves to Massachusetts during the taxable year and becomes a resident
; or
•terminates his or her status as a Massachusetts resident during the
taxable year and establishes a residence outside the state.
这尼玛都是什么人写的条例
【在 l*******9 的大作中提到】
: F1学生报麻省州税应该算州nonresident还是resident?
: 网站上介绍非常混乱。一方面说联邦nonresident alien一般都是麻省nonresident；另
: 一方面，给的州resident定义：
: •his or her legal residence (domicile) is in Massachusetts for the
: entire taxable year; or
: •his or her legal residence (domicile) is not in Massachusetts for the
: entire taxable year but who:
: 1.maintains a permanent place of abode in Massachusetts; and
: 2.spends in the aggregate more than 183 days of the taxable year in
: Massachusetts, including days spent partially in and partially out of
|
f*******n
发帖数: 12623 | 3 我州（加州，你的州可能也一样）resident和nonresident的区别就是怎么算州外的收
入。如果你所有收入都在那个州的话，那resident和nonresident没有区别。 |
b*******g
发帖数: 1309 | 4 resident 填Form 1，我都填了5年了
其实楼上说的对，就是对外州收入征税的问题，你没有外州收入，没啥区别
我现在的问题是，10月份离开MA，倒是算是resident 还是part-resident？
the
【在 l*******9 的大作中提到】
: F1学生报麻省州税应该算州nonresident还是resident?
: 网站上介绍非常混乱。一方面说联邦nonresident alien一般都是麻省nonresident；另
: 一方面，给的州resident定义：
: •his or her legal residence (domicile) is in Massachusetts for the
: entire taxable year; or
: •his or her legal residence (domicile) is not in Massachusetts for the
: entire taxable year but who:
: 1.maintains a permanent place of abode in Massachusetts; and
: 2.spends in the aggregate more than 183 days of the taxable year in
: Massachusetts, including days spent partially in and partially out of
|
