internship# Programming - 葵花宝典
a*n
1 楼
我2013年9月来美,到2013年年底不足183天,但是到2014年3月下旬就能到183天,这时
候是不是就能通过Substantial Presence Test了?(之前的2012,2011,2010年都没
到过美国)。
还是,按照下面这个例子计算183天:1/3 2013年的天数 + 2014年的天数。 这样的话
到4月15日我就不能通过Substantial Presence Test,只能file extension啦?
Example:
You were physically present in the United States on 120 days in each of the
years 2010, 2011, and 2012. To determine if you meet the substantial
presence test for 2012, count the full 120 days of presence in 2012, 40 days
in 2011 (1/3 of 120), and 20 days in 2010 (1/6 of 120). Since the total for
the 3-year period is 180 days, you are not considered a resident under the
substantial presence test for 2012.
候是不是就能通过Substantial Presence Test了?(之前的2012,2011,2010年都没
到过美国)。
还是,按照下面这个例子计算183天:1/3 2013年的天数 + 2014年的天数。 这样的话
到4月15日我就不能通过Substantial Presence Test,只能file extension啦?
Example:
You were physically present in the United States on 120 days in each of the
years 2010, 2011, and 2012. To determine if you meet the substantial
presence test for 2012, count the full 120 days of presence in 2012, 40 days
in 2011 (1/3 of 120), and 20 days in 2010 (1/6 of 120). Since the total for
the 3-year period is 180 days, you are not considered a resident under the
substantial presence test for 2012.