z******5 发帖数: 2 | 1 我2007年9月至2009年8月J1身份来美做了两年交流学者,回国两年多。2012年6月8日又
以J1身份过来,还是原来老板。请问我这种情况,2012那是resident 还是non-
resident alien?多谢! | f*******n 发帖数: 12623 | 2 resident。前6年有两年是exempt就不是exempt了。2007和2008都是exempt,所以2012
和2013都不是exempt。 | z******5 发帖数: 2 | 3 是的,我是non-exempt individuals。但我的疑问是,怎么理Substantial presence
test.
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 that,
counting:
All the days you were present in the current year, and
1/3 of the days you were present in the first year before the current
year, and
1/6 of the days you were present in the second year before the current
year.
我2012年够183天了,2011和2010年不在美国行吗?
还是一定要2011和2010年都在美国,三年按以上加起来也多于183天吗? | f*******n 发帖数: 12623 | 4 2012年够183天就够了
【在 z******5 的大作中提到】 : 是的,我是non-exempt individuals。但我的疑问是,怎么理Substantial presence : test. : 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 that, : counting: : All the days you were present in the current year, and : 1/3 of the days you were present in the first year before the current : year, and : 1/6 of the days you were present in the second year before the current : year.
|
|