l**4
发帖数: 853 | 1 12年7月1号开始的H1B，但是之后回国了一个月，所以那个substantial presence test
就不满足了，全年还是得按照non-resident alien 报税。请问表格还是跟之前的一样
的吗？用1040 NR-EZ和8843? 看见有人说8833，真是搞混了!
多谢指教！ | a*****t
发帖数: 454 | 2 弱问。。你们h1b为什么会是7月开始的呢。。。不都是10月1号开始的吗。。。
我也有相同的问题。。我是十一开始的。。打算8843 8833两个都填。。。 | l**4
发帖数: 853 | 3 加急的。
那是填1040 NR 还是NR-EZ？
【在 a*****t 的大作中提到】
: 弱问。。你们h1b为什么会是7月开始的呢。。。不都是10月1号开始的吗。。。
: 我也有相同的问题。。我是十一开始的。。打算8843 8833两个都填。。。
| s****n
发帖数: 4902 | 4 For 2012, you have an option to file Form 1040 as a dual-status resident.
You need to wait until you meet the substantial presence test for 2013
though.
http://www.irs.gov/publications/p519/ch01.html#en_US_2012_publi
First-Year Choice
If you do not meet either the green card test or the substantial presence
test for 2011 or 2012 and you did not choose to be treated as a resident for
part of 2011, but you meet the substantial presence test for 2013, you can
choose to be treated as a U.S. resident for part of 2012. To make this
choice, you must:
Be present in the United States for at least 31 days in a row in 2012,
and
Be present in the United States for at least 75% of the number of days
beginning with the first day of the 31-day period and ending with the last
day of 2012. For purposes of this 75% requirement, you can treat up to 5
days of absence from the United States as days of presence in the United
States.
When counting the days of presence in (1) and (2) above, do not count the
days you were in the United States under any of the exceptions discussed
earlier under Days of Presence in the United States.
If you make the first-year choice, your residency starting date for 2012 is
the first day of the earliest 31-day period (described in (1) above) that
you use to qualify for the choice. You are treated as a U.S. resident for
the rest of the year. If you are present for more than one 31-day period and
you satisfy condition (2) above for each of those periods, your residency
starting date is the first day of the first 31-day period. If you are
present for more than one 31-day period but you satisfy condition (2) above
only for a later 31-day period, your residency starting date is the first
day of the later 31-day period.
Note.
You do not have to be married to make this choice.
Example 1.
Juan DaSilva is a citizen of the Philippines. He came to the United States
for the first time on November 1, 2012, and was here on 31 consecutive days
(from November 1 through December 1, 2012). Juan returned to the Philippines
on December 1 and came back to the United States on December 17, 2012. He
stayed in the United States for the rest of the year. During 2013, Juan was
a resident of the United States under the substantial presence test. Juan
can make the first-year choice for 2012 because he was in the United States
in 2012 for a period of 31 days in a row (November 1 through December 1) and
for at least 75% of the days following (and including) the first day of his
31-day period (46 total days of presence in the United States divided by 61
days in the period from November 1 through December 31 equals 75.4%). If
Juan makes the first-year choice, his residency starting date will be
November 1, 2012.
Example 2.
The facts are the same as in Example 1, except that Juan was also absent
from the United States on December 24, 25, 29, 30, and 31. He can make the
first-year choice for 2012 because up to 5 days of absence are considered
days of presence for purposes of the 75% requirement.
Statement required to make the first-year choice for 2012. You must attach
a statement to Form 1040 to make the first-year choice for 2012. The
statement must contain your name and address and specify the following.
That you are making the first-year choice for 2012.
That you were not a resident in 2011.
That you are a resident under the substantial presence test in 2013.
The number of days of presence in the United States during 2013.
The date or dates of your 31-day period of presence and the period of
continuous presence in the United States during 2012.
The date or dates of absence from the United States during 2012 that you
are treating as days of presence.
You cannot file Form 1040 or the statement until you meet the substantial
presence test for 2013. If you have not met the test for 2013 as of April 15
, 2013, you can request an extension of time for filing your 2012 Form 1040
until a reasonable period after you have met that test. To request an
extension to file until October 15, 2013, use Form 4868, Application for
Automatic Extension of Time To File U.S. Individual Income Tax Return. You
can file the paper form or use one of the electronic filing options
explained in the Form 4868 instructions. You should pay with this extension
the amount of tax you expect to owe for 2012 figured as if you were a
nonresident alien the entire year. You can use Form 1040NR or Form 1040NR-EZ
to figure the tax. Enter the tax on Form 4868. If you do not pay the tax
due, you will be charged interest on any tax not paid by the regular due
date of your return, and you may be charged a penalty on the late payment.
Once you make the first-year choice, you may not revoke it without the
approval of the Internal Revenue Service.
If you do not follow the procedures discussed here for making the first-
year choice, you will be treated as a nonresident alien for all of 2012.
However, this does not apply if you can show by clear and convincing
evidence that you took reasonable actions to become aware of the filing
procedures and significant steps to comply with the procedures. | c**********r
发帖数: 2372 | | f*******n
发帖数: 12623 | 6 跟加急有什么关系？除非你的是cap-exempt的H1b，否则名额用完之后要等到新一年的
；就是最早10月生效。
【在 l**4 的大作中提到】
: 加急的。
: 那是填1040 NR 还是NR-EZ？
| t******9
发帖数: 616 | 7
住院医培训每年7月1日开始，医院提供H1签证的，住院医生一般都在7月1日前拿到签证
。
【在 f*******n 的大作中提到】
: 跟加急有什么关系？除非你的是cap-exempt的H1b，否则名额用完之后要等到新一年的
: ；就是最早10月生效。
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