年中从non-resident alien变绿的话算dual status吗？# TAX - 交税与退税
f*n
1 楼
人一直在美国，14年non resident alien报税，15年头几个月还是non resident alien
，后来绿卡，所以15报税算dual status还是resident alien?
，后来绿卡，所以15报税算dual status还是resident alien?
s*g
2 楼
15年头几个月：你确定是“non resident alien”还是仅仅是"exempt person"？
如果是后者，那你依然会变成resident alien
alien
【在 f**n 的大作中提到】
: 人一直在美国，14年non resident alien报税，15年头几个月还是non resident alien
: ，后来绿卡，所以15报税算dual status还是resident alien?
如果是后者，那你依然会变成resident alien
alien
【在 f**n 的大作中提到】
: 人一直在美国，14年non resident alien报税，15年头几个月还是non resident alien
: ，后来绿卡，所以15报税算dual status还是resident alien?
f*n
3 楼
属于exempt individual中的一类，所以14年报税是按Non-resident alien填的1040nr
【在 s**********g 的大作中提到】
: 15年头几个月：你确定是“non resident alien”还是仅仅是"exempt person"？
: 如果是后者，那你依然会变成resident alien
:
: alien
【在 s**********g 的大作中提到】
: 15年头几个月：你确定是“non resident alien”还是仅仅是"exempt person"？
: 如果是后者，那你依然会变成resident alien
:
: alien
f*n
4 楼
算dual status。如果已婚可以变成全年resident合报
f*n
5 楼
谢谢！但配偶还是exempt individual中一类，不是绿卡，14年两个人分开按non-
resident alien报的，15可以两个人都按resident alien合报了？
【在 f*******n 的大作中提到】
: 算dual status。如果已婚可以变成全年resident合报
resident alien报的，15可以两个人都按resident alien合报了？
【在 f*******n 的大作中提到】
: 算dual status。如果已婚可以变成全年resident合报
f*n
6 楼
可以。用nonresident spouse treated as resident
【在 f**n 的大作中提到】
: 谢谢！但配偶还是exempt individual中一类，不是绿卡，14年两个人分开按non-
: resident alien报的，15可以两个人都按resident alien合报了？
【在 f**n 的大作中提到】
: 谢谢！但配偶还是exempt individual中一类，不是绿卡，14年两个人分开按non-
: resident alien报的，15可以两个人都按resident alien合报了？
f*n
7 楼
谢谢！
因为我15年底是绿卡，所以非绿卡配偶可以be treated as a resident
然后虽然我15年本来是dual status，但是配偶可以be treated as a resident，我就
符合married to a US citizen or resident at the end of the year，可以choose
resident alien status for the entire year?
【在 f*******n 的大作中提到】
: 可以。用nonresident spouse treated as resident
因为我15年底是绿卡，所以非绿卡配偶可以be treated as a resident
然后虽然我15年本来是dual status，但是配偶可以be treated as a resident，我就
符合married to a US citizen or resident at the end of the year，可以choose
resident alien status for the entire year?
【在 f*******n 的大作中提到】
: 可以。用nonresident spouse treated as resident
f*n
8 楼
不是。你配偶不是全年nonresident吗？但是因为你是resident at the end of the
year（因为你是dual status），所以你们可以用nonresident spouse treated as
resident，结果就是你们两个都变成全年resident。
你配偶本来是resident或dual status采用choosing resident alien status。
【在 f**n 的大作中提到】
: 谢谢！
: 因为我15年底是绿卡，所以非绿卡配偶可以be treated as a resident
: 然后虽然我15年本来是dual status，但是配偶可以be treated as a resident，我就
: 符合married to a US citizen or resident at the end of the year，可以choose
: resident alien status for the entire year?
year（因为你是dual status），所以你们可以用nonresident spouse treated as
resident，结果就是你们两个都变成全年resident。
你配偶本来是resident或dual status采用choosing resident alien status。
【在 f**n 的大作中提到】
: 谢谢！
: 因为我15年底是绿卡，所以非绿卡配偶可以be treated as a resident
: 然后虽然我15年本来是dual status，但是配偶可以be treated as a resident，我就
: 符合married to a US citizen or resident at the end of the year，可以choose
: resident alien status for the entire year?
s*g
9 楼
你确定？
假设一个第二年的F1，年中变成了绿卡
难道他是dual status？
难道不应该是resident alien for entire year?
F1那半年只是不能用于183 day计算而已啊
【在 f*******n 的大作中提到】
: 算dual status。如果已婚可以变成全年resident合报
假设一个第二年的F1，年中变成了绿卡
难道他是dual status？
难道不应该是resident alien for entire year?
F1那半年只是不能用于183 day计算而已啊
【在 f*******n 的大作中提到】
: 算dual status。如果已婚可以变成全年resident合报
f*n
10 楼
无论是符合substantial presence test还是green card test（还是两个都符合），这
适用first year of residency的规定，就是说从第一天绿卡身份或第一天SPT下在美国
才开始算resident。
【在 s**********g 的大作中提到】
: 你确定？
: 假设一个第二年的F1，年中变成了绿卡
: 难道他是dual status？
: 难道不应该是resident alien for entire year?
: F1那半年只是不能用于183 day计算而已啊
适用first year of residency的规定，就是说从第一天绿卡身份或第一天SPT下在美国
才开始算resident。
【在 s**********g 的大作中提到】
: 你确定？
: 假设一个第二年的F1，年中变成了绿卡
: 难道他是dual status？
: 难道不应该是resident alien for entire year?
: F1那半年只是不能用于183 day计算而已啊
f*n
11 楼
对，配偶是全年nonresident，所以可以treated as resident
那我的dual status变成可以全年按resident报是为啥？不是因为我满足choosing
resident alien的四个条件吗？
You were a nonresident alien at the beginning of the year.
You are a resident alien or U.S. citizen at the end of the year.
You are married to a U.S. citizen or resident alien at the end of the year.
Your spouse joins you in making the choice.
【在 f*******n 的大作中提到】
: 不是。你配偶不是全年nonresident吗？但是因为你是resident at the end of the
: year（因为你是dual status），所以你们可以用nonresident spouse treated as
: resident，结果就是你们两个都变成全年resident。
: 你配偶本来是resident或dual status采用choosing resident alien status。
那我的dual status变成可以全年按resident报是为啥？不是因为我满足choosing
resident alien的四个条件吗？
You were a nonresident alien at the beginning of the year.
You are a resident alien or U.S. citizen at the end of the year.
You are married to a U.S. citizen or resident alien at the end of the year.
Your spouse joins you in making the choice.
【在 f*******n 的大作中提到】
: 不是。你配偶不是全年nonresident吗？但是因为你是resident at the end of the
: year（因为你是dual status），所以你们可以用nonresident spouse treated as
: resident，结果就是你们两个都变成全年resident。
: 你配偶本来是resident或dual status采用choosing resident alien status。
f*n
12 楼
对，好像主要因为我14年不是resident
If you are a U.S. resident for the calendar year,but you were not a U.S.
resident at any time during the preceding calendar year, you are a
U.S. resident only for the part of the calendar year that begins on the
residency starting date. You are a nonresident alien for the part of the
year before that date.
【在 f*******n 的大作中提到】
: 无论是符合substantial presence test还是green card test（还是两个都符合），这
: 适用first year of residency的规定，就是说从第一天绿卡身份或第一天SPT下在美国
: 才开始算resident。
If you are a U.S. resident for the calendar year,but you were not a U.S.
resident at any time during the preceding calendar year, you are a
U.S. resident only for the part of the calendar year that begins on the
residency starting date. You are a nonresident alien for the part of the
year before that date.
【在 f*******n 的大作中提到】
: 无论是符合substantial presence test还是green card test（还是两个都符合），这
: 适用first year of residency的规定，就是说从第一天绿卡身份或第一天SPT下在美国
: 才开始算resident。
f*n
13 楼
你可以变成全年resident是因为用nonresident spouse treated as resident，把你们
两个都变成全年resident。你不是用choosing resident alien status那个。
【在 f**n 的大作中提到】
: 对，配偶是全年nonresident，所以可以treated as resident
: 那我的dual status变成可以全年按resident报是为啥？不是因为我满足choosing
: resident alien的四个条件吗？
: You were a nonresident alien at the beginning of the year.
: You are a resident alien or U.S. citizen at the end of the year.
: You are married to a U.S. citizen or resident alien at the end of the year.
: Your spouse joins you in making the choice.
两个都变成全年resident。你不是用choosing resident alien status那个。
【在 f**n 的大作中提到】
: 对，配偶是全年nonresident，所以可以treated as resident
: 那我的dual status变成可以全年按resident报是为啥？不是因为我满足choosing
: resident alien的四个条件吗？
: You were a nonresident alien at the beginning of the year.
: You are a resident alien or U.S. citizen at the end of the year.
: You are married to a U.S. citizen or resident alien at the end of the year.
: Your spouse joins you in making the choice.
s*g
14 楼
https://www.irs.gov/Individuals/International-Taxpayers/
Alien-Residency---Green-Card-Test
If you meet the green card test at anytime during the calendar year, but do
not meet the substantial presence test for that year, your residency
starting date is the first day on which you are present in the United States
as a Lawful Permanent Resident.
However, an alien who has been present in the United States at any time
during a calendar year as a Lawful Permanent Resident may choose to be
treated as a resident alien for the entire calendar year.
第一段说的，的确是从第一天开始算，因为不满足183rule
但第二段说可以变成full year resident
莫非第二段只适用于国外收到green card的人，不适用于在美国境内拿到green card的
人？
【在 f*******n 的大作中提到】
: 无论是符合substantial presence test还是green card test（还是两个都符合），这
: 适用first year of residency的规定，就是说从第一天绿卡身份或第一天SPT下在美国
: 才开始算resident。
Alien-Residency---Green-Card-Test
If you meet the green card test at anytime during the calendar year, but do
not meet the substantial presence test for that year, your residency
starting date is the first day on which you are present in the United States
as a Lawful Permanent Resident.
However, an alien who has been present in the United States at any time
during a calendar year as a Lawful Permanent Resident may choose to be
treated as a resident alien for the entire calendar year.
第一段说的，的确是从第一天开始算，因为不满足183rule
但第二段说可以变成full year resident
莫非第二段只适用于国外收到green card的人，不适用于在美国境内拿到green card的
人？
【在 f*******n 的大作中提到】
: 无论是符合substantial presence test还是green card test（还是两个都符合），这
: 适用first year of residency的规定，就是说从第一天绿卡身份或第一天SPT下在美国
: 才开始算resident。
f*n
15 楼
IRS那些网页很多时候都描述不好。他们是试图描述first year of residency的规定。
publication里和法律里更清楚。网页没有法律效力。而且，"present in the United
States"是substantial presence test里定义的词汇，不包括exempt individual期间。
do
States
【在 s**********g 的大作中提到】
: https://www.irs.gov/Individuals/International-Taxpayers/
: Alien-Residency---Green-Card-Test
: If you meet the green card test at anytime during the calendar year, but do
: not meet the substantial presence test for that year, your residency
: starting date is the first day on which you are present in the United States
: as a Lawful Permanent Resident.
: However, an alien who has been present in the United States at any time
: during a calendar year as a Lawful Permanent Resident may choose to be
: treated as a resident alien for the entire calendar year.
: 第一段说的，的确是从第一天开始算，因为不满足183rule
publication里和法律里更清楚。网页没有法律效力。而且，"present in the United
States"是substantial presence test里定义的词汇，不包括exempt individual期间。
do
States
【在 s**********g 的大作中提到】
: https://www.irs.gov/Individuals/International-Taxpayers/
: Alien-Residency---Green-Card-Test
: If you meet the green card test at anytime during the calendar year, but do
: not meet the substantial presence test for that year, your residency
: starting date is the first day on which you are present in the United States
: as a Lawful Permanent Resident.
: However, an alien who has been present in the United States at any time
: during a calendar year as a Lawful Permanent Resident may choose to be
: treated as a resident alien for the entire calendar year.
: 第一段说的，的确是从第一天开始算，因为不满足183rule
f*n
16 楼
没找到pub519中nonresident spouse treated as resident可以把两个人都变成 full
year resident的话，是first year choice下面的这句话吗？
A similar choice is available if, at the end of the tax year, one spouse is
a nonresident alien and the other spouse is a U.S. citizen or resident.
【在 f*******n 的大作中提到】
: 你可以变成全年resident是因为用nonresident spouse treated as resident，把你们
: 两个都变成全年resident。你不是用choosing resident alien status那个。
year resident的话，是first year choice下面的这句话吗？
A similar choice is available if, at the end of the tax year, one spouse is
a nonresident alien and the other spouse is a U.S. citizen or resident.
【在 f*******n 的大作中提到】
: 你可以变成全年resident是因为用nonresident spouse treated as resident，把你们
: 两个都变成全年resident。你不是用choosing resident alien status那个。
f*n
17 楼
https://www.irs.gov/publications/p519/ch01.html#en_US_2015_publ
If you make this choice, you and your spouse are treated for income tax
purposes as residents for your entire tax year.
is
【在 f**n 的大作中提到】
: 没找到pub519中nonresident spouse treated as resident可以把两个人都变成 full
: year resident的话，是first year choice下面的这句话吗？
: A similar choice is available if, at the end of the tax year, one spouse is
: a nonresident alien and the other spouse is a U.S. citizen or resident.
If you make this choice, you and your spouse are treated for income tax
purposes as residents for your entire tax year.
is
【在 f**n 的大作中提到】
: 没找到pub519中nonresident spouse treated as resident可以把两个人都变成 full
: year resident的话，是first year choice下面的这句话吗？
: A similar choice is available if, at the end of the tax year, one spouse is
: a nonresident alien and the other spouse is a U.S. citizen or resident.
f*n
18 楼
谢谢！看到了！
publink1000222193
【在 f*******n 的大作中提到】
: https://www.irs.gov/publications/p519/ch01.html#en_US_2015_publ
: If you make this choice, you and your spouse are treated for income tax
: purposes as residents for your entire tax year.
:
: is
publink1000222193
【在 f*******n 的大作中提到】
: https://www.irs.gov/publications/p519/ch01.html#en_US_2015_publ
: If you make this choice, you and your spouse are treated for income tax
: purposes as residents for your entire tax year.
:
: is
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