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pub 519关于resident or nonresident的问题?
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pub 519关于resident or nonresident的问题?# TAX - 交税与退税
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Substantial Presence Test
You will be considered a U.S. resident for tax purposes if you meet the
substantial presence test for calendar year 2007. To meet this test, you
must be physically present in the United States on at least:
1. 31 days during 2007, and
2. 183 days during the 3-year period that includes 2007, 2006, and 2005,
counting:
1. All the days you were present in 2007, and
2. ⅓ of the days you were present in 2006, and
3. ⅙ of the days yo
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No. There is a exception for J,F,M,and Q...visa.
Exempt individual. Do not count days for circumstances to be considered in
determining. Do not risk your tax return.
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