g****a
发帖数: 219 | 1 我是2009年11月来美国，一直是j1签证，2013年我是resident 还是non-resident。我
给一个税务师打过电话，她一口咬定所有的j1 都是non-resident。
如果大家觉得是resident，能给个相关文件的网站链接吗？
我看了半天这个http://www.irs.gov/pub/irs-pdf/p519.pdf（U.S. Tax Guide
for Aliens），彻底糊涂了。 | d**m
发帖数: 536 | 2 按照置顶文章的算法，应该算R
【在 g****a 的大作中提到】
: 我是2009年11月来美国，一直是j1签证，2013年我是resident 还是non-resident。我
: 给一个税务师打过电话，她一口咬定所有的j1 都是non-resident。
: 如果大家觉得是resident，能给个相关文件的网站链接吗？
: 我看了半天这个http://www.irs.gov/pub/irs-pdf/p519.pdf（U.S. Tax Guide
: for Aliens），彻底糊涂了。
| P****1
发帖数: 2670 | 3 要看lz是学生还是researcher/teacher。如果是后者，只有两年是NR，然后就是R了 | g****a
发帖数: 219 | | g****a
发帖数: 219 | 5 好像找到了519里的相关描述，就是研究人员j签证算exempt，但是如果你在过去6年中
有2年exempt了后，就不算exempt，适用substantial presence test了。
You will not be an exempt individual as a teacher or trainee in
2013 if you were exempt as a teacher, trainee, or student for any part
of 2 of the 6 preceding calendar years.
Exempt individual. Do not count days for which you are an exempt
individual. The term “exempt individual” does not refer to
someoneexempt from U.S. tax, but to anyone in the following categories.
An individual temporarily present in the United States as a foreign
government-related individual under an “A” or “G” visa.A teacher or
trainee temporarily present in the United States under a “J” or “Q” visa
, who substantially complies with the requirements of the visa.
A student temporarily present in the United States under an “F,” “J,” “
M,” or “Q” visa, who substantially complies with the requirements of the
visa.A professional athlete temporarily in the United States to compete in a
charitable sports event. | g****a
发帖数: 219 | 6 好像找到了519里的相关描述，就是研究人员j签证算exempt，但是如果你在过去6年中
有2年exempt了后，就不算exempt，适用substantial presence test了。
You will not be an exempt individual as a teacher or trainee in
2013 if you were exempt as a teacher, trainee, or student for any part
of 2 of the 6 preceding calendar years.
Exempt individual. Do not count days for which you are an exempt
individual. The term “exempt individual” does not refer to
someoneexempt from U.S. tax, but to anyone in the following categories.
An individual temporarily present in the United States as a foreign
government-related individual under an “A” or “G” visa.A teacher or
trainee temporarily present in the United States under a “J” or “Q” visa
, who substantially complies with the requirements of the visa.
A student temporarily present in the United States under an “F,” “J,” “
M,” or “Q” visa, who substantially complies with the requirements of the
visa.A professional athlete temporarily in the United States to compete in a
charitable sports event. | P****1
发帖数: 2670 | 7 你的理解是对的
【在 g****a 的大作中提到】
: 好像找到了519里的相关描述，就是研究人员j签证算exempt，但是如果你在过去6年中
: 有2年exempt了后，就不算exempt，适用substantial presence test了。
: You will not be an exempt individual as a teacher or trainee in
: 2013 if you were exempt as a teacher, trainee, or student for any part
: of 2 of the 6 preceding calendar years.
: Exempt individual. Do not count days for which you are an exempt
: individual. The term “exempt individual” does not refer to
: someoneexempt from U.S. tax, but to anyone in the following categories.
: An individual temporarily present in the United States as a foreign
: government-related individual under an “A” or “G” visa.A teacher or
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