p*******m
发帖数: 47 | 1 我在IRS网站上找到答案了
U.S. Citizens and Resident Aliens Abroad - Nonresident Alien Spouse
http://www.irs.gov/businesses/small/international/article/0,,id
If, at the end of your tax year, you are married and one spouse is a U.S.
citizen or a resident alien and the other is a nonresident alien, you can
choose to treat the nonresident as a U.S. resident.
If you make this choice, you and your spouse are treated as residents for
your entire tax year for the purpose of your federal individual income tax
retur... 阅读全帖 |
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f*******n
发帖数: 12623 | 2 不明白“non-resident 转成 resident”什么意思。报税的身份是一整年一整年算的，
没有中间“转”的。要不整年是resident，要不整年是nonresident（除非你在某些情
况下自己选dual-status）。你可能是说你的移民身份变了。但是你整年的报税身份还
是resident或nonresident。具体是什么要看你有多少天在这里和有多少天被你的签证
身份免除了。
先要搞清楚你2011报税是resident还是nonresident。你要给更多信息才可以判断，好
像：你转签证之前是什么身份，你什么日期转的，等。知道之后才可以说用什么表。
关于treaty的问题，treaty的那些免税是和resident或nonresident无关的。你是
treaty里面说的那些身份（student、teacher、等）的时候就可以用treaty。 |
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m*****a
发帖数: 2609 | 3 全年都在国内。
我自己是RA了（F1>5yr）,打算用"Election to File Joint Return
If, at the end of your tax year, you are married and one spouse is a U.S.
citizen or a RESIDENT ALIEN and the other is a nonresident alien, you can
choose to treat the nonresident as a U.S. resident."
source:
http://www.irs.gov/businesses/small/international/article/0,,id
所以我做的是(1)file tax jointly, (2)attach a statemetn on election to be
resident alien couple. (3)给老婆申请Ｗ－７(ITIN)。我是去local office邮寄的，
先办理ITIN，然后再(IRS自动会帮你转去)办federal tax retur... 阅读全帖 |
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m*****a
发帖数: 2609 | 4 全年都在国内。
我自己是RA了（F1>5yr）,打算用"Election to File Joint Return
If, at the end of your tax year, you are married and one spouse is a U.S.
citizen or a RESIDENT ALIEN and the other is a nonresident alien, you can
choose to treat the nonresident as a U.S. resident."
source:
http://www.irs.gov/businesses/small/international/article/0,,id
所以我做的是(1)file tax jointly, (2)attach a statemetn on election to be
resident alien couple. (3)给老婆申请Ｗ－７(ITIN)。我是去local office邮寄的，
先办理ITIN，然后再(IRS自动会帮你转去)办federal tax retur... 阅读全帖 |
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S*********s
发帖数: 1963 | 5 看到很多转过身份的人，尤其是当前身份是F签证或者J签证的，很迷惑于自己是算
resident还是nonresident，是否要file 1040NR还是1040，是否要交FICA tax，也就是
SS/Med tax。
其实最关键的就是计算和判断exempt year 。然后根据是否exempt year来计算最近三
年presence day，加权算法填SUBSTANTIAL PRESENCE TEST。
通过了TEST，当年就算resident；不通过了，当年就算nonresident。
（官方说法是“exempt individual”，但为了更好理解，这里从exempt year的角度去
分析。其实exempt year就是作为“exempt individual”的当年年份）
“Exempt years” are defined as the first 5 years in the U.S. for F-1 or J-1
student VISA holders, or 2 of the last 6 years for J-1 non-student VISA
holde... 阅读全帖 |
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l*******e
发帖数: 352 | 6 是和1040一起交呢,还是可以提前单独先申请ITIN? 多谢指点迷津!
下面是W-7 表中的选项:
Reason you are submitting Form W-7. Read the instructions for the box you
check. Caution: If you check box b, c, d, e, f, or g, you must file a tax
return with Form W-7 unless you meet one of the exceptions (see instructions
).
a
Nonresident alien required to get ITIN to claim tax treaty benefit
b
Nonresident alien filing a U.S. tax return
c
U.S. resident alien (based on days present in the United States) filing a U.
S. tax return
d
Dependent of ... 阅读全帖 |
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l**********e
发帖数: 18 | 7 从07年到12年6月一直是F1身份，去年上半年有从学校领工资，下半年工作去了外州，
搬离纽约州后没有从那边领过收入。现在的问题是：
1）我去年在纽约州是算nonresident还是part-year resident.
在纽约税务局的网站上找到如下说明，但是还是很糊涂
Resident
You're a New York State resident for income tax purposes if:
your domicile is New York State (see Exception below); or
your domicile is not New York State but you maintain a permanent place
of abode in New York State for more than 11 months of the year and spend 184
days1 or more in New York State during the tax year.
Nonresident
You're a New Yor... 阅读全帖 |
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p**n
发帖数: 188 | 9 我的情况：没有绿卡回国，整个2012年没有美国收入，但还保留股票帐户， 今年收到
了1099表，包括1500美元的capital loss和200美元的qualified dividends。我媳妇
2012年全年在美国工作，H1b身份。
<<根据Monfucious的建议,我学习了p901和p519>>
通过Substantial Presence Test，证实我本人在2012年是Nonresident Alien。根据
p519，我该选哪种方式呢?
1. Spouse在美国，是Resident Alien。我可以选择treat the nonresident spouse as
a U.S. resident，报税按着 worldwide income，填写 joint income tax return。
2. Spouse在美国，是Resident Alien。我也可选择 Nonresident Alien单独报税，报
税部分只需针对U.S. source income。因为是Nonresident Alien，唯一的U.S.
business activity 是股票交易，... 阅读全帖 |
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f*******n
发帖数: 12623 | 10 没有“所谓的J1 3年和F1 5年”的。Teachers and trainees有2年nonresident。
Students有5年nonresident。
每年5000免税那个只关于students的。跟resident/nonresident无关。Teachers有3年
（不是日历年）完全免税的。这个也跟resident/nonresident无关。 |
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l******t
发帖数: 26 | 11 08年跟LD一起来美，10年结婚，一直都是F1，今年OPT工作5个月，10月1日H1B生效，LD
一直是F1身份。
考古了一下本版，发现对于我们这种情况很多人根据PUB 519选择先FIRST-YEAR CHOICE
然后用Nonresident Spouse Treated as a Resident，一起Married jointly return
保税，并引用了Bob and Sharon Williams的例子。可是我研究了一下PUB 519，感觉这
样似乎有点误区。
因为你能够利用Nonresident Spouse Treated as a Resident的前提条件是at the end
of your tax year, you are married and one spouse is a U.S. citizen or a
resident alien and the other spouse is a nonresident alien。 但是根据大家所
说IRS 跟USCIS 的resident alien 定义不同。 IRS的RA是要满足绿卡或者183的条件，... 阅读全帖 |
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m*****e
发帖数: 16 | 12 背景阅读：
2012 一部分时间是F-1或旗下的OPT, 一部分时间是H-1B
1 Period
是你可以被exempt的阶段，填写你是Nonresident Alien Student的时间 （往下有具体
解释）
ex. 如果H-1B 10/01/2012生效，period则填写 From hire date to 10/01/2012
2. Amount
可被exempt阶段误扣的ss和medi之和, 请在7处列出加法展开式
3. Employment
4. ignore
5. ignore
完全不需要填写，除非你是要“ Requesting Abatement or Refund of Interest
Due to IRS Error or Delay” 或者 “Requesting Abatement or Refund of a
Penalty or
Addition to Tax as a Result of Written Advice”
http://www.irs.gov/pub/irs-pdf/i843.pdf
6. Original Return
1040
... 阅读全帖 |
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f*******n
发帖数: 12623 | 13 很多时候是。resident可以用standard deduction；nonresident不可以。resident可
以报married filing jointly；nonresident不可以。resident可以claim dependents
；nonresident不可以。resident可以claim很多的tax credit都是nonresident不能
claim的。
TAX版上差不多每天都有学生问有什么办法可以算resident。 |
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n***j
发帖数: 1747 | 14 父母去年4月份B2来的，现在还在美国。我本人绿卡。看条件好像可以申请ITIN，我准
备把他们作为dependant来报税，应该可以把？可以的话有几个问题：
1. W7开始那个Reason you submitting Form W7,对于我想把父母作为dependant报税的
需要选择哪一个？
a. Nonresident alien required to get ITIN to claim tax treaty benefit
b. Nonresident alien filing a U.S. tax return
c. U.S. resident alien(based on days present in the United States)
filing a U.S. tax return
d Dependent of U.S. citizen/resident alien
e Spouse of U.S. citizen/resident alien
f Nonresident alien student, professor, or researcher fili... 阅读全帖 |
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a*********x
发帖数: 709 | 15 不一定。如果你自己是tax resident的话，可以把老婆也当作tax resident来报。
http://www.irs.gov/Individuals/International-Taxpayers/Nonresid
Generally, you cannot file as married filing jointly if either spouse was a
nonresident alien at any time during the tax year. However, nonresident
aliens married to U.S. citizens or residents can choose to be treated as U.S
. residents and file joint returns. For more information on these choices,
refer to Nonresident Spouse Treated as a Resident. |
|
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f*******n
发帖数: 12623 | 17 已婚的不能报single。只能报married filing jointly或married filing separately。
如果你是resident：
＊married filing jointly：需要双方都是resident。如果配偶不是resident，可以用
nonresident spouse treated as resident，把配偶当resident，跟是否来过美国没有
关系。跟着可以报married filing jointly。如果配偶没有SSN或ITIN，报税的同时申
请ITIN。
＊married filing separately：根据1040的instructions，如果配偶是nonresident而
没有SSN，在配偶SSN那里填“NRA”。
如果你是nonresident：
＊只能报married filing separately（除非你可以用first-year choice变成dual
status跟着用nonresident spouse treated as resident） |
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g****i
发帖数: 2269 | 18 我们年初已经file了2013的tax了。现在准备给父母申请ITIN同时file 1040X for 2012
and 2013。年初的时候父母在国内，担心护照从国内寄过来再寄到IRS怕丢了，而且那
时候他们要申请签证，如果寄丢了或者延误了签证会很麻烦，所以索性file了2013的
1040，现在他们人在美国，打算file w-7 and 1040x.
请问：
1. W7上 reason你选哪个？似乎b,c,d都可以啊
a Nonresident alien required to get ITIN to claim tax treaty benefit
b Nonresident alien filing a U.S. tax return
c U.S. resident alien (based on days present in the United States) filing a
U.S. tax return
d Dependent of U.S. citizen/resident alien
e Spouse of U.S. citizen/resident alien... 阅读全帖 |
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f*******n
发帖数: 12623 | 19 没有问题。如果本来是nonresident，跟着你用nonresident spouse treated as
resident，这不影响social security和medicare tax是否要交。
http://www.irs.gov/Individuals/International-Taxpayers/Nonresid
However, you may still be treated as a nonresident alien for other U.S.
withholding taxes such as (1) Chapter 3 withholding or (2) Social Security
and Medicare tax withholding.
tax |
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c*********y
发帖数: 1119 | 20 由于夫人（F-2）没有SSN，只是想Married Filling Joint一起报税以求得少交一些税
。由于是第一次填写W-7，因此有一些问题想问问各位大侠。
1、W-7表中的“Reason you are submitting Form W-7”选项中，该选哪一个？
a--Nonresident alien required to get ITIN to claim tax treaty benefit
b--Nonresident alien filling a U.S. tax return
c--U.S. resident alien (based on days present in the United States)
filling a U.S. tax return.
d--Dependent of U.S. citizen/resident alien
e--Spouse of U.S. citizen/resident alien
f--Nonresident alien student, profess... 阅读全帖 |
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f*******n
发帖数: 12623 | 21 如果你用nonresident spouse treated as resident，这里写：
http://www.irs.gov/Individuals/International-Taxpayers/Nonresid
However, you may still be treated as a nonresident alien for other U.S.
withholding taxes such as (1) Chapter 3 withholding or (2) Social Security
and Medicare tax withholding.
如果你用choosing resident alien status，没有找到哪里写，但是原则上应该和
nonresident spouse treated as resident是一样的。 |
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f*******n
发帖数: 12623 | 22
对
first-year choice只是从nonresident变成dual status的过程。dual status不能报
married filing jointly。要“进一步申请为full-year R”（用choosing resident
alien status或nonresident spouse treated as resident）才能报married filing
jointly。
resident的期间要报全球收入。所以全年resident要报全年全球收入；dual status要
报resident那段时间的全球收入。
first-year choice只是从nonresident变成dual status的过程。一般单独变成dual
status没有意义，因为dual status不能合报，也没有standard deduction，等，不比
nonresident有什么好处。已婚的人可以进一步从dual status变成全年resident合报。
married
用first-year choice变成dual status，跟着再进一步变成全年r... 阅读全帖 |
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s********e
发帖数: 60 | 23 多谢！
补充一下，以下信息可以回答我的问题： 方便后来的人。也请大家检查是否完全，正确
Nonresident aliens and dual-status aliens.
Generally, a married couple cannot
file a joint return if either spouse is a
nonresident alien at any time during the
year. However, if you were a nonresident
alien or a dual-status alien and were
married to a U.S. citizen or resident alien
at the end of 2014, you can elect to
be treated as a resident alien and file a
joint return. See Pub. 519 for details
此外， pub.519 要求一个statement
How To Make the Choice
Attac... 阅读全帖 |
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Z**0
发帖数: 1119 | 24 https://www.irs.gov/Affordable-Care-Act/Individuals-and-Familie
Individual-Shared-Responsibility-Provision-Exemptions
Citizens living abroad and certain noncitizens - You are:
A U.S. citizen or a resident alien who was physically present in a
foreign country or countries for at least 330 full days during any period of
12-consecutive months;
A U.S. citizen who was a bona fide resident of a foreign country
countries for an uninterrupted period which inckudes an entire tax year;
A bona ... 阅读全帖 |
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f****y
发帖数: 2196 | 25 pub 519
If, at the end of your tax year, you are married and one spouse is a U.S.
citizen or a resident alien and the other spouse is a nonresident alien, you
can choose to treat the nonresident spouse as a U.S. resident. This
includes situations in which one spouse is a nonresident alien at the
beginning of the tax year, but a resident alien at the end of the year, and
the other spouse is a nonresident alien at the end of the year.
我是这样解读的, 只要你是resident alien(for tax purpse), 无论配偶在不在美国都
可以
join... 阅读全帖 |
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f*******n
发帖数: 12623 | 26
首先，你是美国税务resident还是nonresident是美国的法律决定的。你如果那年通过
substantial presence test或green card test就是resident，否则就是nonresident
。你没有绿卡，所以不通过green card test。你如果当年在美国的时间（+1/3 前一年
在美国的时间 +1/6 再前一年在美国的时间）超过183天，那年就是resident。如果是F
、J身份前几年的时间不算在substantial presence test里面，但是你2017年全年都不
是F、J身份，所以如果你基本上全年待在美国，就是通过substantial presence test
，就是resident。不能以nonresident报税。
中美treaty的article 19和20都是resident和nonresident都可以用的。所以如果你符
合article 19的条件，你可以用。 |
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a****t
发帖数: 720 | 27 I just moved to NJ from CA last Sep as postdoc.
I don't know which form I need file, NJ1040 or NJ1040NR. Thank you very much.
I totally get confused with the following:
I lived in New Jersey for only part of the year. Which return do I file,
resident or nonresident?
Any person who became a resident of New Jersey or moved out of the State
during the year and whose income from all sources for the entire year is
greater than $20,000 ($10,000 if filing status is single or married/CU
partner, filing ... 阅读全帖 |
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l**n
发帖数: 7272 | 28 感谢Beida兄，Great兄，Kevin兄弟的input。我来给一点注解。
1）做统计sample size是个很重要的因素。选择加州的原因就是因为亚裔的样本大。
- 亚裔人口占大约1/3的全美亚裔人口。
- UC 的新生录取人中in-state 比例高。
2012年以前nonresident admission应该在15%左右。这样，nonresident admission
不该会对以2011年数字为基础的讨论有数量级上的影响。
Reference：
In 2012，UC accepted 80,289 freshman applicants to at least one of its
campuses。其中有18,846 nonresident students 。注意，2012年nonresident
addmission有一个43%的spike。
http://www.utsandiego.com/news/2012/apr/17/uc-ucsd-out-of-state
2）关于结果：62.5%的数字。
这个数字是根据有限资料抽象而成的。由于采用加州数字，在... 阅读全帖 |
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j*****i
发帖数: 90 | 29 Try to buy this hunting license in any PA Walmart store.
Maybe you are lucky since they don't always ask for hunting education
certificate .
==================================================
http://www.portal.state.pa.us/portal/server.pt?open=514&objID=5
7-Day Nonresident Small Game License: ($31.70) Issued to nonresidents of
Pennsylvania (from any state or nation) who are age 12 and older. For
applicants under 17, the applicant's parent or guardian must co-sign the
license to validate it and t... 阅读全帖 |
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j*****i
发帖数: 90 | 30 多谢您有遵守当地法规的意愿！不像有些短期访问的wsn习惯性的无视任何法规（开车
，狩猎）
美国借朋友的枪用是没问题的，只要您的朋友在场。很多州卖短期打猎的猎照。您要是
有外国打猎的经练，他们不会强求您参加当地的猎人培训班！
7-Day Nonresident Small Game License: ($31.70) Issued to nonresidents of
Pennsylvania (from any state or nation) who are age 12 and older. For
applicants under 17, the applicant's parent or guardian must co-sign the
license to validate it and the information provided before the license
holder goes afield. This license is not valid for big game including turkey.
Nonresidents may purchas... 阅读全帖 |
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g*****x
发帖数: 3283 | 31 自己去看irs官网，写得非常清楚：http://www.irs.gov/publications/p519/ch09.html
In most cases, you also will not need to report the income on your Form 1040
because the income will be exempt from U.S. tax under the treaty. However,
if the income has been reported as taxable income on a Form W-2, Form 1042-S
, Form 1099, or other information return, you should report it on the
appropriate line of Form 1040 (for example, line 7 in the case of wages or
salaries). Enter the amount for which treaty benefits are clai... 阅读全帖 |
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d*********2
发帖数: 48111 | 32 我记得纽约是不可以报married jointly的， 应该全美国都不可以。 加州我不清楚
没有身份的， 或者父母探亲的拿medicaid， 其实是一种欺诈， ny, ca这种地方没
有查而已。 并不是合法的。
Married Filing Jointly
Generally, you cannot file as married filing jointly if either spouse was a
nonresident alien at any time during the tax year. However, nonresident
aliens married to U.S. citizens or residents can choose to be treated as U.S
. residents and file joint returns. For more information on these choices,
refer to Nonresident Spouse Treated as a Resident. |
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p**********l
发帖数: 1411 | 33 i've done some research on this,looks like we don't need to file 1099, just
need to include the income from Amazon as non-wage income on form 1040NR...
"If you were a nonresident alien student, teacher, or trainee who was
temporarily present in the United States on an "F,""J,""M," or "Q" visa, you
are considered engaged in a trade or business in the United States. You
must file Form 1040NR "
Source:http://www.irs.gov/Individuals/International-Taxpayers/Taxation-of-Nonresident-Aliens
However, i f... 阅读全帖 |
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s*****1
发帖数: 2312 | 34 我OPT其间公司hold了我的SSN tax, 后来要回来了.
填 Form 843 (Claim for Refund and Request for Abatement)
和 Form 8316(Information Regarding Request for Refund of Social
Security Tax Erroneously Withheld on Wages Received
by a Nonresident Alien on an F, J, or M Type Visa)
我是06年要回05年交的.
有用的话给俺一个包子吧.
=========================================
这是我在网上搜来的:
--------------------------------------
Under my visa as a temporary nonresident alien, I'm not subject to social
security and Medicare withholding. My employer withhe... 阅读全帖 |
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s*****1
发帖数: 2312 | 35 我OPT其间公司hold了我的SSN tax, 后来要回来了.
填 Form 843 (Claim for Refund and Request for Abatement)
和 Form 8316(Information Regarding Request for Refund of Social
Security Tax Erroneously Withheld on Wages Received
by a Nonresident Alien on an F, J, or M Type Visa)
我是06年要回05年交的.
有用的话给俺一个包子吧.
=========================================
这是我在网上搜来的:
--------------------------------------
Under my visa as a temporary nonresident alien, I'm not subject to social
security and Medicare withholding. My employer withhe... 阅读全帖 |
|
P*****a
发帖数: 199 | 36 超过6万就要交遗产税？spouse 不是citizen的也不能免。怎么破？？高人怎么解决的
这个问题呀？？
Estate Planning for Non US Citizens
Persons who are not United States citizens, such as nonresident aliens and
greencard holders, face a challenging United States estate tax planning
environment when they invest in United States assets. Instead of the $5,250,
000 (exemption amount for 2013 that is indexed to inflation), to which
United States citizens and permanent residents are entitled, a nonresident
alien is entitled to an exemption of onl... 阅读全帖 |
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l*********a
发帖数: 225 | 37 pub(501)里规定了：you cannot claim a person as a dependent unless that
person is a U.S. citizen, U.S. resident alien, U.S. national, or a resident
of Canada or Mexico.
183天是把taxable resident和dependent exemption 的qualifcation搞混了。１８３
天的substantial test是用来qualify taxable resident。
B2旅游探亲的父母不是taxpayer， 不能用这个表http://www.irs.gov/publications/p519/15023t02.gif-393490125.html
除此之外，A person meeting the above relationship test cannot be claimed as
a qualifying relative if he or she had gross income for the tax... 阅读全帖 |
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G******i
发帖数: 5226 | 38 ☆─────────────────────────────────────☆
flag (为了饿一只苍蝇我把自己饿得够呛) 于 (Fri Jun 3 21:29:12 2011, 美东) 提到:
本人文科在读PhD，最近有可能拿到一个纽约州（不在纽约市）的教育类工作，50K，和
版上的牛offer没法儿比了，很惭愧。
但我还挺喜欢这份工作的，所以打算用CPT先工作一年，然后放弃F1身份转H1（单位答
应sponsor），再part time读完现在的PhD(因为已经上完必须的课程了，只剩下写论文
），各位觉得这个计划可行吗？
50K的话，不知道税后能拿到多少呢？我的情况是老婆F2，孩子年底出生，希望够一家
人生活。
谢谢各位！
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flag (为了饿一只苍蝇我把自己饿得够呛) 于 (Fri Jun 3 21:57:29 2011, 美东) 提到:
这么惨，没人看也没人回？！
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city (city) 于... 阅读全帖 |
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m******3
发帖数: 983 | 39 Don't believe HR Block. They are only the people hired from street and get
paid for $10 or less per hour. HR Block Sucks
Find a Real CPA.
See below Tax Rules. You can file 1040 married file jointly with proper
election. Any CPA will tell you that.
Nonresident Spouse Treated as a Resident
If, at the end of your tax year, you are married and one spouse is a U.S.
citizen or a resident alien and the other spouse is a nonresident alien, you
can choose to treat the nonresident spouse as a U.S. residen |
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E**O
发帖数: 1980 | 40 你可以研究一下the following：
The Taxation of Capital Gains of Nonresident Alien Students, Scholars and
Employees of Foreign Governments
The capital gains income of nonresident alien students, scholars, and
employees of foreign governments and international organizations may be
taxed in a different way than the capital gains income of other nonresident
aliens.
The following discussion assumes that the capital gains in question are not
effectively connected with the conduct of a trade or business in the |
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b******y
发帖数: 203 | 41 The Taxation of Capital Gains of Nonresident Alien Students, Scholars
and Employees of Foreign Governments
The capital gains income of nonresident alien students, scholars, and
employees of foreign governments and international organizations may be
taxed in a different way than the capital gains income of other
nonresident aliens.
The following discussion assumes that the capital gains in question are
not effectively connected with the conduct of a trade or business in the
United States. Under t |
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s**********e
发帖数: 207 | 42 Internal Revenue Code section 871(a)(2) imposes a flat tax of 30 percent on
capital gains in the hands of nonresident alien individuals physically
present in the United States for 183 days or more during the taxable year.
The 183-day rule of Internal Revenue Code section 871(a)(2) bears no
relation to the 183-day rule of the substantial presence test of Internal
Revenue Code section 7701(b)(3) and the exceptions to the residency rules, e
.g., exempt individual/days not counted, of that section. ... 阅读全帖 |
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b*********u
发帖数: 9 | 43 Attachment 2
Election 2
After making the first year choice, here is the second election.
Since I am a dual-status alien for tax purpose for 2003, I can choose to be
treated as a U. S. resident for the entire year according to the “Nonresident
Spouse Treated as a Resident” on page 10, Publication 519.
“If, at the end of your tax year, you are married and one spouse is a U.S.
citizen or a resident alien and the other spouse si a nonresident alien, you
can choose to treat the nonresident spouse as |
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r******n
发帖数: 88 | 44 好像不是吧。
pub 501
nonresident alien spouse: You are considered unmarried for head of household
purposes if your spouse was a nonresident alien at any time during the year
and you do not choose to treat your nonresident spouse as a resident alien.
dependent( |
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w*******s
发帖数: 624 | 45 我2007年10月转成h1b,延期使用first year choice，那么我2007年file 1040,是
dual states return. 但是我在填8833表的时候看到如下的话
If you are a dual-resident taxpayer and
you choose to claim treaty benefits, you
are treated as a nonresident alien in
figuring your U.S. income tax liability for
the part of the tax year you are
considered a dual-resident taxpayer. If
this is the case, attach Form 8833 to
Form 1040NR, U.S. Nonresident Alien
Income Tax Return, or Form 1040NR-EZ,
U.S. Income Tax Return for Certain
Nonresident Aliens W |
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a*****e
发帖数: 51 | 46 不是美国公民，但是打算注册一家美国公司，为了给注册的美国公司取得EIN,IRS需要
个人的ITIN,这种情况该选择W-7表上的哪一种Reason ?
A: Nonresident alien required to obtain ITIN to claim tax treaty benefit
B: U.S. resident alien (based on days present in the United States) filing a
U.S. tax return
C: Nonresident alien filing a U.S. tax return
D: Dependent of U.S. citizen/resident alien
E: Spouse of U.S. citizen/resident alien
F: Nonresident alien student, professor, or researcher filing a U.S. tax
return or claiming an exception
G: Dependent/spouse of |
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l*******n
发帖数: 340 | 47 You can still file jointly with your wife for 2008 as long as you are
resident alien in 2008.
IRS publication 519:
Nonresident Spouse Treated as a Resident
If, at the end of your tax year, you are married and one spouse is a U.S.
citizen or a resident alien and the other spouse is a nonresident alien, you
can choose to treat the nonresident spouse as a U.S. resident.
This can save you over $2000 on your 2008 return. |
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S*******n
发帖数: 493 | 48 我看了一下203表，最后那项74点，问Nonresidents: Did you or your spouse
maintain living quarters in NYS in 2008? YES OR NO
该表对应的INSTRUCTIONS解释
Note: If you marked the Yes box, and you spend 184 days or
more (any part of a day is a day for this purpose) in New York
State, you may be considered a resident for New York State
income tax purposes. See the definition of Resident, nonresident
and part-year resident on page 57 of these instructions.
超184天可能要改成resident填201表
但该instructions又写
U.S. nonresident aliens
If yo |
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f**c
发帖数: 791 | 49 We moved from NJ to CA on Jan 1 2007 (we stayed in NJ from 2002). When we
filed 2007 CA tax in 2008, we filed joint resident. Ah~~ should we file CA
NONresident? Does it matter if this is a mistake and we do not correct it?
I moved back to NJ on Dec 19 2008, and LD moved back to NJ on Jan 10, 2009.
So we should we file CA joint NONRESIDENT and NJ joint NONRESIDENT for 2008?
we're going to file joint federal.
but my LD does not have a NJ W-2.... could you please give a final
confirmation?
bow~~ |
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O******A
发帖数: 335 | 50
did it right.
2008?
I don't know about NJ. But I am sure you need to file CA joint NONRESIDENT
return for 2008 since you were part year resident of CA and you had CA
income.
"A joint nonresident income tax return is required of a husband and wife who
file a joint federal return if one of the spouses was a CA resident for the
entire taxable year and the other was a nonresident for all or any part of
the tax year and had CA-source income"
For NJ, you need to read their instruction. |
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