t********t 发帖数: 5415 | 1 背景见:
http://www.mitbbs.com/article_t0/TAX/31288349.html
问题有两个:(1)
pub519规定dual-status不能按married filing jointly报,那么按照married filing
separately报的话可以把1040 line 6b选上吗?
(2)dual-status能不能用treaty?如果能的话,能用几个?如何在1040上体现出来?
精华区的文章都是第六年F1相关的,换句话说就是问R能不能用treaty的,有一篇first
-year choice选择按照全年R处理的我今天打电话问过IRS说不行...(虽然我很怀疑那
个人的水平,他告诉我我连dual-status都用不了) | s********y 发帖数: 161 | 2 已婚的话一个人dual status可以两人联合resident报啊。如果F1的话即可享受5800
standard deducttion,也可享受tax treaty.学费也可抵税的。
具体做法,file extension到12年6月后开始报。选择first year choice,11年dual
status了,然后选择如下choice.
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. | t********t 发帖数: 5415 | 3 见我开头那个贴,我以为这样可以,但是今天电话irs他们说不行,(虽然我不大信得
过他们,他们还认为我连dual都不算)
【在 s********y 的大作中提到】 : 已婚的话一个人dual status可以两人联合resident报啊。如果F1的话即可享受5800 : standard deducttion,也可享受tax treaty.学费也可抵税的。 : 具体做法,file extension到12年6月后开始报。选择first year choice,11年dual : status了,然后选择如下choice. : 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
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