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文章阅读:Re: 这里总结一下关于父母报税作为DEPENDANT
[同主题阅读] [版面: 交税与退税] [作者:sapphirewing] , 2015年04月07日12:29:26
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发信人: sapphirewing (Audrey的树), 信区: TAX
标  题: Re: 这里总结一下关于父母报税作为DEPENDANT
发信站: BBS 未名空间站 (Tue Apr  7 12:29:26 2015, 美东)

错了吧

绝大多数F1不能算作resident,因为F1前五年属于exempt person,不能用于计算183天
但是待满第六年的F1就是resident alien,这是常识。
而exempt person不包含B
所以你对F的举例完全不对
但有一点你说的是对的:如果成了resident alien来报税,海外收入都要考虑

至于能否claim as dependent,那是另一个考量

http://www.irs.gov/Individuals/International-Taxpayers/Substantial-Presence-Test

Exempt Individual
Do not count days for which you are an exempt individual. The term "exempt
individual" does not refer to someone exempt from U.S. tax, but to anyone in
the following categories who is exempt from counting days of presence in
the U.S.:
1. An individual temporarily present in the United States as a foreign
government-related individual
2. 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
3. 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
4. A professional athlete temporarily in the United States to compete in a
charitable sports event

If you exclude days of presence in the United States because you fall into a
special category, you must file a fully-completed Form 8843, Statement for
Exempt Individuals and Individuals with a Medical Condition (PDF).

【 在 TakeMyTime (梧桐絮) 的大作中提到: 】
: 不要老子老子的,F1签证和B类签证都是被定义为non-resident,绝大多数F1如果根据
: 税法都可以算是resident.你可以让一个F1试一试看,嘴硬有个鸟用。






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※ 修改:·sapphirewing 於 Apr  7 14:24:59 2015 修改本文·[FROM: 216.]
※ 来源:·WWW 未名空间站 网址:mitbbs.com 移动:在应用商店搜索未名空间·[FROM: 216.]

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