b****e
发帖数: 42 | 1 我属于家人在美国，自己在加拿大工作那种，而且是在学校工作，所以假期多。如此一
来，我经常周四晚回美国，然后周日回加拿大。那么按照”物理出现“的原则，我周日
到周四在加拿大五天，然后周四到周日在美国四天，这样就是九天。可是，每周本身只
有七天啊。如此一来，可能出现的情况是我在一年里在美国和加拿大都待上超过183天
。更为可怕的是，如果我每次都固定得去一个美国的边境州，导致物理出现在那个州超
过183天，我岂不是还得付州税? 当然，这得计算着日子过，不能出现这样的情况，呵
呵。 |
P****1
发帖数: 2670 | 2 Pub 519专门讲到类似问题:
http://www.irs.gov/publications/p519/ch01.html#en_US_2013_publi
Regular commuters from Canada or Mexico. Do not count the days on which
you commute to work in the United States from your residence in Canada or
Mexico if you regularly commute from Canada or Mexico. You are considered to
commute regularly if you commute to work in the United States on more than
75% of the workdays during your working period.
For this purpose, “commute” means to travel to work and return to your
residence within a 24-hour period. “Workdays” are the days on which you
work in the United States or Canada or Mexico. “Working period” means the
period beginning with the first day in the current year on which you are
physically present in the United States to work and ending on the last day
in the current year on which you are physically present in the United States
to work. If your work requires you to be present in the United States only
on a seasonal or cyclical basis, your working period begins on the first day
of the season or cycle on which you are present in the United States to
work and ends on the last day of the season or cycle on which you are
present in the United States to work. You can have more than one working
period in a calendar year, and your working period can begin in one calendar
year and end in the following calendar year. |
b****e
发帖数: 42 | 3 谢谢帮忙！ 这里说的是从加拿大到美国工作。但我的情况是相反的，我是家住美国，
但是去加拿大工作。work days在加拿大，但off days回美国。而且因为是在学校里工
作，假期特别多。所以说，周末加上假期，我待在美国的时间甚至可能比加拿大还长。
to
than
the
【在 P****1 的大作中提到】
: Pub 519专门讲到类似问题:
: http://www.irs.gov/publications/p519/ch01.html#en_US_2013_publi
: Regular commuters from Canada or Mexico. Do not count the days on which
: you commute to work in the United States from your residence in Canada or
: Mexico if you regularly commute from Canada or Mexico. You are considered to
: commute regularly if you commute to work in the United States on more than
: 75% of the workdays during your working period.
: For this purpose, “commute” means to travel to work and return to your
: residence within a 24-hour period. “Workdays” are the days on which you
: work in the United States or Canada or Mexico. “Working period” means the
|
