d******2
发帖数: 21 | 1 1. W7表上date of entry into the United States是填最近一次入美国的时间吗？我
爸爸去年5月来了一次待了6个月，上个月又来了。W7上是填去年，也就是2012年待满6
个月的那次，还是最近的2013年这次？
2. 我妈去年办了延期，要交延期approve 的证明吗？
谢谢！ | N****g
发帖数: 2829 | 2 W7表instruction里有例子
http://www.irs.gov/pub/irs-pdf/iw7.pdf
The “Entry date in United States” must contain the
complete date on which you entered the country for the
purpose for which you are requesting an ITIN
(if applicable). If you have never entered the United States, enter
“Never entered the United States” on this line.
Example. You entered the United States on June 1, 2011, to
visit. You returned home on July 1, 2011. You then entered the
United States on August 1, 2012, to work for Company X. You
want to file a return for the income you earned in the United
States in 2012. You are not eligible to get a social security
number. You file Form W-7 with your 2012 return. Enter
“08/01/2012” on line 6d of Form W-7.
关键是“the complete date on which you entered the country for the
purpose for which you are requesting an ITIN (if applicable).”这句。
所以不可能是2013的日期。
如果你父母183天的计算是2或3年累计的，我觉得也应该填2012来的那天。具体见
http://www.irs.gov/Individuals/International-Taxpayers/Alien-Re
里面有很多计算例子，多次提到“the first day he was present in United States
during the calendar year in which he passed the substantial presence test”
，这个说法跟W7 instruction里的说法有点类似。 | d******2
发帖数: 21 | |
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