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发帖数: 2829 | 1 刚看到如果在你成为US Resident Alien那年的前一年，你如果在美国超过31天的话，
可以有First Year Choice，你可以选择从前一年开始就是Resident Alien。
See
http://www.irs.gov/Individuals/International-Taxpayers/Residenc
If you do not meet either the green card test or the substantial presence
test for the current year (for example, 2010) or the prior year (2009), and
you did not choose to be treated as a U.S. resident for part of the prior
year (2009), but you meet the substantial presence test in the following
year (2011), you can choose to be treated as a U.S. resident for part of the
current year (2010). To make this first-year choice, you must:
Be present in the United States for at least 31 days in a row in the current
year, and
Be present in the United States for at least 75% of the number of days
beginning with the first day of the 31-day period and ending with the last
day of the current year. (For purposes of this 75% requirement, you can
treat up to 5 days of absence from the United States as days of presence in
the United States.)
那么如果我父母2012在美国超过31天，且满足First Year Choice，(他们2013年在美国
将肯定超过183天）。我今年是否可以把他们算作dependent报税？ |
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