背景:
14年5月底F1结束,7月份回国。因为14年已经是F1第6年,Substantial Presence Test
算出来14年是Resident。但是因为离开美国以后没有身份,可以算Non-Resident,所以
15年初用Dual-Status报了14年的税,填表超级麻烦,中间IRS还Return了一次Package
,不过最后还是拿回了上千刀。
现在:
15年9月底H1B回来美国,本来以为用Dual-status,但是发现Publication 519上面有这
么一段:
Residency during the preceding year. If you were a U.S. resident during
any part of the preceding calendar year and you are a U.S. resident for any
part of the current year, you will be considered a U.S. resident at the
beginning of the current year. This applies whether you are a resident under
the substantial presence test or green card test.
问题:
1. 上面这段话表示我的15年全年都是Resident?
2. 如果是Resident,需要报Healthcare Coverage,但是我15年只有11和12月的保险,
因此是不是要File 8965免罚款?理由是不是下面这个?
Citizens living abroad and certain noncitizens (code “C”).
You can claim a coverage exemption for yourself or another
member of your tax household to which any of the following apply.
The individual is a U.S. citizen or a resident alien who is
physically present in a foreign country (or countries) for at least
330 full days during any period of 12 consecutive months. You
can claim the coverage exemption for any month during your tax
year that is included in the 12-month period.
谢谢!