IRS 的定义如下 You are considered a resident alien if you met one of two tests for the calendar year. The first test is the "green card test." If at any time during the calendar year you were a lawful permanent resident of the United States according to the immigration laws, and this status has not been rescinded or administratively or judicially determined to have been abandoned, you are considered to have met the green card test. The second test is the "substantial presence test". For the purposes
as a student, your first 5 years are exempt from substantial presence test. My main question however is whether the exemption voluntary or mandatory. I had roommates from Bangeledash filed 1040 from the year one and there was no problem with that.
【在 w*******g 的大作中提到】 : as a student, your first 5 years are exempt from substantial presence test. : My main question however is whether the exemption voluntary or mandatory. : I had roommates from Bangeledash filed 1040 from the year one and there was : no problem with that.