j****g
发帖数: 43 | 1 我是06年来美国读书F1身份，11年工作用h1b，去年报税我开始用的是resident alien.
我老公是08年来美国，12年9月开始工作，用的是opt.他报税一直是non-resident
alien.
12年11月中旬我和我老公拿到绿卡。
我想问如果我们file jointly。我老公也选择按照resident alien file。那他就必须
得交 Social Security and Medicare tax吗？
这里是IRS的说明，不太明白这里面说的意思。
谢谢。
If, at the end of your tax year, you are married and one spouse is a U.S.
citizen or a resident alien and the other is a nonresident alien, you can
choose to treat the nonresident as a U.S. resident. This includes situations
in which one of you is a nonresident alien at the beginning of the tax year
, but a resident alien at the end of the year, and the other is a
nonresident alien at the end of the year.
If you make this choice, the following rules apply:
You and your spouse are treated, for income tax purposes, as residents for
all tax years that the choice is in effect,
You must file a joint income tax return for the year you make the choice,
and
Each spouse must report his or her entire worldwide income on the joint
income tax return
If you make this choice, you and your spouse are treated as residents for
your entire tax year for the purpose of your federal individual income tax
return, and for the purpose of withholding U.S. federal income tax from your
wages.
However for the purpose of Chapter 3 withholding, you may still be treated
as a nonresident alien. Refer to Withholding of Tax on Nonresident Aliens
and Foreign Corporations (Chapter 3 of the IRC) in Tax Withholding Types.
In addition, you may still be treated as a nonresident alien for the purpose
of withholding Social Security and Medicare tax. Refer to Aliens Employed
in the U.S. – Social Security Taxes.
Generally, neither you nor your spouse can claim tax treaty benefits as a
resident of a foreign country for a tax year for which the choice is in
effect and you are both taxed on worldwide income. However, the exception to
the saving clause of a particular tax treaty might allow a resident alien
to claim a tax treaty benefit on certain specified income. You must file a
joint income tax return for the year you make the choice, but you and your
spouse can file joint or separate returns in later years. | f*******n
发帖数: 12623 | 2 我以前觉得不用交，但是跟人在网上争论过。现在不清楚了 |
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