想给父母申请Exemption Certificate Number； 以便明年报税用。
在IRS网站上看到如下信息：但找不到申请的ECN的具体方法； 请大家指教；谢谢！
You’re a resident alien who both:
Was a citizen or national of a foreign country with which the U.S. has
an income tax treaty with a nondiscrimination clause AND
Was a bona fide resident of a foreign country for the tax year。
下面是申请的相关信息，但IRS只是说“will publish information about claiming
exemptions on 2015 tax returns later in 2015”
What you need to know about this exemption
If you're a U.S. citizen or resident living abroad: You can claim the
coverage exemption for any month during your tax year that’s included in
the 12-month period. Details: Physical Presence Test in Pub. 54, Tax Guide
for U.S. Citizens and Resident Aliens Abroad
If you’re a U.S. citizen who’s a bona fide resident of another country
or a resident alien of a country with which the U.S. has an income tax
treaty: You can claim the exemption for the entire year. Details: Bona Fide
Residence Test in Pub. 54
If you’re a resident alien who’s a citizen or national of a country
with which the U.S. has an income tax treaty with an applicable
nondiscrimination clause and who’s 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. Details: Bona Fide
Residence Test in Pub. 54
Do this first
You can claim this exemption when you file your 2015 federal income taxes.
Most people file their taxes for 2015 by April of 2016. The IRS will publish
information about claiming exemptions on 2015 tax returns later in 2015.
