TAX版 - 急问!!13年11月海归,报税是resident还是dual-status? |
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l**g 发帖数: 69 | 1 如题,13年11月海归,去年在美国的天数为300多天,12年是resident身份报税,请问
13年是按照resident还是dual-status来报税?
如果是dual-status,是应该用1040NR吗?
报税马上就截止了,请高手帮帮忙,谢谢! | P****1 发帖数: 2670 | | l**g 发帖数: 69 | 3 没有绿卡
【在 P****1 的大作中提到】 : 有无绿卡?
| f*******n 发帖数: 12623 | 4 如果你有Closer Connection to a Foreign Country,你是dual-status,根据Last
Year of Residency
http://www.irs.gov/publications/p519/ch01.html#en_US_2013_publi
要附上statement。
dual-status要用1040和1040NR。 | l**g 发帖数: 69 | 5 仔细研究了pub519,最后一年的确是要按照dual status保税,而且要用1040NR表
“Nonresident at end of year. You must file Form 1040NR or Form 1040NR-EZ
if you are a dual-status taxpayer who gives up residence in the United
States during the year and who is not a U.S. resident on the last day of the
tax year” | P****1 发帖数: 2670 | 6 两种选择
1. 按全年resident报,但13年全球收入都要报:
2. 以自己在美国的最后一天作为Earlier residency termination date,按dual
status报。
http://www.irs.gov/publications/p519/ch01.html#en_US_2013_publi
If you were a U.S. resident in 2013 but are not a U.S. resident during any
part of 2014, you cease to be a U.S. resident on your residency termination
date. Your residency termination date is December 31, 2013, unless you
qualify for an earlier date as discussed next.
Earlier residency termination date. You may qualify for a residency
termination date that is earlier than December 31. This date is:
1.The last day in 2013 that you are physically present in the United States,
if you met the substantial presence test, |
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