d**t
发帖数: 247 | 1 置顶文章说f1学生前五年是nonres alien，不过我看irs publication 519 chap 1 关
于substantial Presence Test：
you will be considered a U.S. resident for tax purposes if you meet the
substantial presence test for calendar
year 2009. To meet this test, you must be physically present in the United
States on at least:
31 days during 2009, and
183 days during the 3-year period that includes 2009, 2008, and 2007,
counting:
All the days you were present in 2009, and
1/3 of the days you were present in 2008, and
1/6 of the days you were present in 2007
（http://www.irs.gov/publications/p519/ch01.html#en_US_publink1000222120）
根据这个岂不是大多数的f1只要来了2年的估计都pass了吧？难道是新规定？？？ | a*****n
发帖数: 5158 | 2 你真聪明，
将你发的那一个link全部读完
看看有没有Exempt individual
【在 d**t 的大作中提到】
: 置顶文章说f1学生前五年是nonres alien，不过我看irs publication 519 chap 1 关
: 于substantial Presence Test：
: you will be considered a U.S. resident for tax purposes if you meet the
: substantial presence test for calendar
: year 2009. To meet this test, you must be physically present in the United
: States on at least:
: 31 days during 2009, and
: 183 days during the 3-year period that includes 2009, 2008, and 2007,
: counting:
: All the days you were present in 2009, and
| S**I
发帖数: 15689 | 3 每年报税的时候都会有几个新人翻了翻IRS的publication就以为发现了新大陆，然后试
图挑战约定俗成的规则。
【在 a*****n 的大作中提到】
: 你真聪明，
: 将你发的那一个link全部读完
: 看看有没有Exempt individual
| d**t
发帖数: 247 | 4 哈哈，多谢！
我一直填了多年都把自己当nr，只是现在转型去看的时候还以为我错过了几年的res
alien机会：）
【在 a*****n 的大作中提到】
: 你真聪明，
: 将你发的那一个link全部读完
: 看看有没有Exempt individual
| a*****n
发帖数: 13835 | 5 关键是R能多出好多税，所以很多人看到一半就不会往下看，或者抓住一个对
自己有利的就不管那个人说法是不是对的，呵呵。
【在 S**I 的大作中提到】
: 每年报税的时候都会有几个新人翻了翻IRS的publication就以为发现了新大陆，然后试
: 图挑战约定俗成的规则。
|
|
