看PUB 519的意思是，若不符合substantial presence test的要求，h-1b阶段不够183
天，那么应该是只填NR就够了。如果有183天，可以按dual-status，就是说既填1040又填1040NR.
楼主咋看上去是不满足的，但按照PUB 519的FIRST-YEAR CHOICE部分，楼主可以考虑到因为你的H-1B会一直延续到2009年全年，那么你就可以按DUAL-STATUS来报。
我想这就是为什么精华区文章F1 OPT -> H1 and treaty说 http://www.mitbbs.com/bbsann2/life.faq/TAX/M.1075259768.A/F1%20OPT%20-%3E%20H1%20and%20treaty
However if your H1 days < 183, you need to file extension first. See First-Year Choice in pub 519 for details
目前的PUB519还是FOR 2007 RETURN的。2008的还没出来。
现在问题主要是FYC
以下是一家之言，非专业人士，信息谨供参考
如何给探亲父母报税？这个问题，实际上，对大多数人来说，是两个分开的问题：
1） 父母是否可以在美国报税
2） 能否将父母当作DEPENDENT来报税
这两个问题要分开来讲。
1） 父母是否可以在美国报税
这个问题相对来说比较简单，就是需要父母在美国呆的时间超过183天。前三年的时间都可以算在一起，不过去年以前的时间，需要打折。有个substantial presence test, 通过了这个，就可以当作U.S. RESIDEN FOR TAX PURPOSE：
You will be considered a U.S. resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States on at least:
1. 31 days during the curren... 阅读全帖
以下是一家之言，非专业人士，信息谨供参考
如何给探亲父母报税？这个问题，实际上，对大多数人来说，是两个分开的问题：
1） 父母是否可以在美国报税
2） 能否将父母当作DEPENDENT来报税
这两个问题要分开来讲。
1） 父母是否可以在美国报税
这个问题相对来说比较简单，就是需要父母在美国呆的时间超过183天。前三年的时间都可以算在一起，不过去年以前的时间，需要打折。有个substantial presence test, 通过了这个，就可以当作U.S. RESIDEN FOR TAX PURPOSE：
You will be considered a U.S. resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States on at least:
1. 31 days during the curren... 阅读全帖
所有学校的TA/RA都是上W2的，而fellowship是上1042S的，肯定是根据IRS的规定的
这个是在PUB 520的规定，也就是对居民和国民适用的条例，而且PUB本身也说明了，不
适用NR。
其他国家的TREATY我的确也看了不少，发现很多都多次修改，解释证明，比如小日本和
美国的
TREATY在03年还做过一个关于一些条款解释的说明。 而中国的一直停留在84年。另外
中美TREATY附件中的解释文件中对20B的解释或许更清楚： http://www.irs.gov/pub/irs-trty/chintech.pdf
This article provides that a resident of a Contracting State who goes to
the other Contracting State for the purpose of education, training or
obtaining technical experience shall be exempt from tax in that other
State on payments rec... 阅读全帖
Pub 519（http://www.irs.gov/pub/irs-pdf/p519.pdf）里的原话是：
Even if you meet the substantial presence test, you can be treated as a
nonresident alien if you:
Are present in the United States for less than 183 days during the year,
Maintain a tax home in a foreign country during the year, and
Have a closer connection during the year to one foreign country in which
you have a tax home than to the United States (unless you have a closer
connection to two foreign countries, discussed next).
这... 阅读全帖
就版上会重复出现国内汇钱报税的问题，我尝试着做一个详细的问答。
事先声明，我所做的问答都是基于个人对网络信息的理解，中间难免有偏差，故不承担
任何的法律责任以及使用此问答所带来的风险。
1）问： 国内父母，亲戚汇款给我，作为投资、买房的首付、学费，我应该怎样报税?
IRS 规定，赠予的接受者是不用把赠予看成收入的一部分。因此，不管赠予的价值有多
大，你都不用交所得税。
但是，IRS同时规定：During a tax year, if a U.S. person received more than $
100,000 from a nonresident alien individual or a foreign estate (including
foreign persons related to that nonresident alien individual or foreign
estate) that you treated as gifts or bequests;
Or more than $14,723 from foreign corporations or fo... 阅读全帖
pub 521 http://www.irs.gov/pub/irs-pdf/p521.pdf第8页上说:
You can deduct any costs of connecting or disconnecting utilities required
because you are moving your household goods, appliances, or personal effects.
form3903的line4说:
Enter the total amount your employer paid you for the expenses listed on
lines 1 and 2 that is not included in box 1 of your Form W-2 (wages). This
amount should be shown in box 12 of your Form W-2 with c... 阅读全帖
有两个关键问题，大家讨论下：
1.8965表关于豁免的条件，我们符合的是哪一项
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.
a. The individual is a U.S. citizen or resident who is physically
present in a foreign country (or countries) for at least 330 full days
within a 12-month period. You can claim the coverage exemption for
any month during your tax year that is included in the 12-month
period. ... 阅读全帖
想给父母申请Exemption Certificate Number； 以便明年报税用。
在IRS网站上看到如下信息：但找不到申请的ECN的具体方法； 请大家指教；谢谢！
You’re a resident alien who both:
Was a citizen or national of a foreign country with which the U.S. has
an income tax treaty with a nondiscrimination clause AND
Was a bona fide resident of a foreign country for the tax year。
下面是申请的相关信息，但IRS只是说“will publish information about claiming
exemptions on 2015 tax returns later in 2015”
What you need to know about this exemption
If you're a U.S. citizen or ... 阅读全帖
谢谢版主回复.
不过pub 519 chap 9的这段话已经解释的很清楚了, exceptions apply to ALL
resident alien,而且明确用中美协议来举例子. 后面的一句也明白说明其他国家的只
包括resident alien, not lawful permanent resident (gc holder).
中国的绿卡持有人依然是resident alien, 并且在pub 519里已经很明确的说明适用于
中美协议. pub 519并没有提到temporarily, 而且中美协议 article20(c)也没有提到
temporarily这个词.
我的理解是中美协议依然适用于 进入美国时是non-resident的学生学者,现在仍然是学
生或者学者研究员的中国绿卡持有人
Some exceptions to the saving clause apply to all resident aliens (for
example, under the U.S.-People's Republic of China treaty); others apply
... 阅读全帖
Thanks, with regard to Form 3520.
(a) Gifts from Foreign Person. IRS, December 2008. http://www.irs.gov/businesses/article/0,,id=200722,00.html
("Under a new law effective June 17, 2008, gifts from individuals who ceased
to be a U.S. citizens or green card holders (lawful permanent residents) on
or after June 17, 2008 may be subject to special rules. Refer to the 2008
Instructions for Form 3520 for additional information.")
(i) Form 3520: Annual Return To Report Transactions With Foreign Trusts... 阅读全帖
we gave you the tip and some1 even quoted the important piece in classic pub
519...
Just read through pub 519 and 1040...
i dont think any1 here could give u hands-on help, if this is what u mean...
Well, as a BM trying to be "not mean"
First, as far as I know, as long as you are resident alien for tax purpose (
check out the first part in pub 519, gc test or presence test), u can claim
your husband as resident alien for tax purpose as well. And u can file tax
return jointly.
There are 2 things ... 阅读全帖
we gave you the tip and some1 even quoted the important piece in classic pub
519...
Just read through pub 519 and 1040...
i dont think any1 here could give u hands-on help, if this is what u mean...
Well, as a BM trying to be "not mean"
First, as far as I know, as long as you are resident alien for tax purpose (
check out the first part in pub 519, gc test or presence test), u can claim
your husband as resident alien for tax purpose as well. And u can file tax
return jointly.
There are 2 things ... 阅读全帖
The challenge in choosing 10 of the best restaurants to open in Houston each
year is a daunting one: Many of the restaurants I think are "the best" have
little to nothing to do with each other, making for a list that falls all
over the map when it comes to price, cuisine and location.
Then again, the amusing disjointedness represents Houston itself -- as does
the fact that three of last year's top 10 best new restaurants no longer
exist in the same incarnations (Caffe Bello, Umai and Bootsie's).... 阅读全帖
Someone asked what the rules of bike jersey, and someone else point him to
this link. It is hilarious. Totally loved it! =D
------------------------------------------------------
THE RULES http://www.velominati.com/the-rules/
by The Keepers / Jun 1 2009 / 6,291 posts
We are the Keepers of the Cog. In so being, we also maintain the sacred
text wherein lie the simple truths of cycling etiquette known as The Rules.
It is in our trust to maintain and endorse this list.
For those struggling to under... 阅读全帖
I didnt know her look matches her voice so well...
Winehouse husband freed from jail
Amy Winehouse and Blake Fielder-Civil
Blake Fielder-Civil admitted assault on the pub landlord
Singer Amy Winehouse's husband, jailed for an assault on a pub landlord in
2006 and perverting the course of justice, has been released from prison.
Blake Fielder-Civil, 26, of Camden, north London, was jailed for 27 months
for assaulting James King at the Macbeths pub in Hoxton, east London.
He also admitted trying to
It probably wasn't what our Founding Fathers had in mind when they declared
freedom of speech to be a Constitutional right, but a Cincinnati lawyer
could be barking up the right tree by citing the First Amendment in
defending his client's right to bark at a police dog.
Earlier this month, 25-year-old Ryan James Stephens garnered wide media
attention after he was cited by a city police officer in Mason, Ohio, for
barking at Timber, the patrolman's K-9 associate, while the dog was confined
in the ... 阅读全帖
