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发帖数: 8 | 1 有两个关键问题，大家讨论下：
1.8965表关于豁免的条件，我们符合的是哪一项
Citizens living abroad and certain noncitizens (code “C”). You
can claim a coverage exemption for yourself or another member of
your tax household to which any of the following apply.
a. The individual is a U.S. citizen or resident who is physically
present in a foreign country (or countries) for at least 330 full days
within a 12-month period. You can claim the coverage exemption for
any month during your tax year that is included in the 12-month
period. For more information, see Physical Presence Test in Pub.
54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.
b The individual is a U.S. citizen who is a bona fide resident of a
foreign country (or countries) for an entire tax year. You can claim
the coverage exemption for the entire year. For more information,
see Bona Fide Residence Test in Pub. 54.
c The individual is a resident alien who is a citizen or national of a
country with which the U.S. has an income tax treaty with an
applicable nondiscrimination clause and who is a bona fide resident
of a foreign country for an uninterrupted period that includes an
entire tax year. You can claim the coverage exemption for the entire
year. For more information, see Bona Fide Residence Test in Pub.
54.
d The individual is a bona fide resident of a U.S. territory. You can
claim the coverage exemption for the entire year.
e. The individual is not a U.S. citizen, not a U.S. national, and not an
individual lawfully present in the U.S. For more information about
who is treated as lawfully present for purposes of this coverage
exemption, visit healthcare.gov.
最有可能的是a或者c，选哪个呢？
如果选a，那就符合豁免条件了。但是resident和resident alien是一个概念么？
如果选c，那还需提交Form 2555，因为判断是否bona fide resident的决定过程是这
样的：
Questions of bona fide residence are determined on a case-by-case basis,
taking into account such factors as your intention or the purpose of your
trip and the nature and length of your stay abroad. You must show the
Internal Revenue Service (IRS) that you have been a bona fide resident of a
foreign country or countries for an uninterrupted period that includes an
entire tax year. The IRS decides whether you qualify as a bona fide resident
of a foreign country largely on the basis of facts you report on Form 2555,
Foreign Earned Income. The IRS cannot make this determination until you
file Form 2555.
大家讨论下吧。 |
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