c*******a
发帖数: 65 | 1 http://www.irs.gov/taxtopics/tc851.html
Topic 851 - Resident and Non-Resident Aliens
Since resident and nonresident aliens are taxed differently, it is important
for you to determine your status. You are considered a nonresident alien
for any period that you are neither a U. S. citizen nor a U. S. resident
alien.
You are considered a resident alien if you met one of the following two
tests
for the calendar year:
The first test is the "green card test". If at any time during the calendar
year you were a lawful permanent resident of the United States according
to the immigration laws, and this status has not been rescinded or
administratively
or judicially determined to have been abandoned, you are considered to have
met the green card test.
The second test is the "substantial presence test". For the purposes of this
test, the term United States includes the following areas:
All 50 states and the District of Columbia
The territorial waters of the United States, and
The seabed and subsoil of those submarine areas that are adjacent to
U.S. territorial waters and over which the United States has exclusive
rights
under international law to explore and exploit natural resources
The term does not include U.S. possessions and territories or U.S. airspace
.
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.
Do not count the following days of presence in the United States for the
substantial presence test:
Days you commute to work in the United States from a residence in Canada
or Mexico if you regularly commute from Canada or Mexico. You are
considered
to commute regularly if you commute to work in the United States on more
than 75% of the workdays during your working period.
Days you are in the United States for less than 24 hours when you are
in transit between two places outside the United States.
Days you are in the United States as a crew member of a foreign vessel
engaged in transportation between the United States and a foreign country
or a U.S. possession. However, this exception does not apply if you
otherwise
engage in any trade or business in the United States on those days.
Days you intend to leave, but could not leave the United States because
of a medical condition or problem that arose while you were in the United
States. Whether you intended to leave the United States on a particular
day is determined based on all the facts and circumstances.
Days you are an exempt individual.
An exempt individual may be anyone in the following categories:
An individual temporarily present in the United States as a foreign
government
-related individual
A teacher or trainee temporarily present in the United States with a
J or Q visa who substantially complies with the requirements of the visa
A student temporarily present in the United States with an F, J, M, or
Q visa who substantially complies with the requirements of the visa; or
A professional athlete temporarily present to compete in a charitable
sports event | S**I
发帖数: 15689 | 2 这不就是一直在用的老规矩吗？
important
calendar
【在 c*******a 的大作中提到】
: http://www.irs.gov/taxtopics/tc851.html
: Topic 851 - Resident and Non-Resident Aliens
: Since resident and nonresident aliens are taxed differently, it is important
: for you to determine your status. You are considered a nonresident alien
: for any period that you are neither a U. S. citizen nor a U. S. resident
: alien.
: You are considered a resident alien if you met one of the following two
: tests
: for the calendar year:
: The first test is the "green card test". If at any time during the calendar
| c*******a
发帖数: 65 | 3 那后面不是说f签证的话 只能是non resident？
【在 S**I 的大作中提到】
: 这不就是一直在用的老规矩吗？
:
: important
: calendar
| r******l
发帖数: 10760 | 4 最后有一句For more information refer to Publication 519。你需要把Pub 519仔细
读一边，呵呵。 |
|
