s******0
发帖数: 1269 | 1 女朋友明天过来，待到明年2月中，我F1第五年，明年按照resident报税。想请教一下
可以不可以把我女朋友claim成dependent，这样保报税是不是能有什么减免。她明年夏
天应该还会过来，我不知道对于父母的183天的限制是不是同样适用？
另外一个是股票报税的问题。F1第五年可以claim第四年的capital loss吗？前年两股
票亏了不少，今天好不容易赚了点，如果能少交点税是最好的，不能得话就老老实实交
税好了。 | d******2
发帖数: 40 | 2 question 1: NO WAY unless you marry with her
question 2: Did you claim capital loss in the previous 4 years? If not, you
cannot. You can also file amend tax return for the previous years to claim
the loss first, than reduce your capital gain this year. However, file amend
tax returns are time consuming, do it only the benefit is big enough. | s******0
发帖数: 1269 | 3 deanlu82, thank you for your reply. I highly appreciate that.
For the first question, certificate is not a problem. I chaimed her as my
fiancee when applying for B-2 visa.We will probably get married next summer.
Right now, I just don't know how to claim her status for tax purpose.
For the second questoin, during yr 2006~2010, I filed 1040NR using glacier.
Only capital gain is needed for the online form. So I didn't claim any loss
for yr 2009 and 2010. I just want to know whether it's appropriate to do
that. If the tax rate for short term investment is 30%, do you think 500
bucks is a worth to do that? | s******0
发帖数: 1269 | 4 BTW, should I apply ITNT for her? | s******0
发帖数: 1269 | 5 刚看了一下irs519和501，应该可以把女朋友claim成spouse而不是dependent，而且不
管她是什么身份，都可以file jointly，这样的话应该可以claim 3700*2 deductible
。过来人帮我看看理解的对不对。
关于capital gain/loss的还没有找到，找到上来更新一下。
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
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.
If you make this choice, you and your spouse are treated for income tax
purposes as residents for your entire tax year. Neither you nor your spouse
can claim under any tax treaty not to be a U.S. resident. You are both taxed
on worldwide income. You must file a joint income tax return for the year
you make the choice, but you and your spouse can file joint or separate
returns in later years.
501：
Types of exemptions. There are two types of exemptions you may be able to
take:
Personal exemptions for yourself and your spouse, and
Exemptions for dependents (dependency exemptions).
While each is worth the same amount ($3,700 for 2011), different rules,
discussed later, apply to each type
U.S. citizen or resident alien. If you are a U.S. citizen, U.S. resident
alien, U.S. national (defined later) or a resident of Canada or Mexico, you
may qualify for any of the exemptions discussed here.
Nonresident aliens. Generally, if you are a nonresident alien (other than
a resident of Canada or Mexico, or certain residents of India or Korea),
you can qualify for only one personal exemption for yourself. You cannot
claim exemptions for a spouse or dependents.
These restrictions do not apply if you are a nonresident alien married to
a U. S. citizen or resident alien and have chosen to be treated as a
resident of the United States. | s******0
发帖数: 1269 | 6 顺便问一下，如果申请ITNT的话，是不是必须将1040和w7一起寄过去，而不能submit
online？ | c**********0
发帖数: 624 | 7 girlfriend 可以做MFJ get personal exemption and standard deduction. get a
child to gain more benefits.
no dependency claim as she is not us Mexico Canada citizen.
capital loss might be carried forward 5 years against gains. | s******0
发帖数: 1269 | 8 谢谢cozywind2010的恢复，看来我把gf claim成spouse没有什么问题。
capital gain/loss等我找到具体的term在上来汇报。 |
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