你好, 感谢您上次的建议,但是我有个情况还没有仔细说明,我2013年年底11月11-12.22 回 国呆了40天,所以,我自己无法满足2013年年底至少31天,而且75%时间在美国这个规 定,成为 making the first-year choice for 2013.只有我老公可以满足。 但是我发现519第八页中提到了如下: 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. See Nonresident Spouse Treated as a Resident , “If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other spouse is a nonresident alien, you can choose to treat the nonresident spouse as a U.S. resident. This includes situations in which one spouse is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other spouse is a nonresident alien at the end of the year.” 请问我们是不是还是可以联合报税? --------------------------- 对啊,你们是延期跟着用first-year choice。 你们用first-year choice,变成dual status之后,既然你年底是resident,而且是已 婚的,你就可以用choosing resident alien status,跟老公合报,做全年resident。 dual status不能合报的。全年resident可以合报,而且有standard deduction,和其 他利益。
【在 e****0 的大作中提到】 : 你好, : 感谢您上次的建议,但是我有个情况还没有仔细说明,我2013年年底11月11-12.22 回 : 国呆了40天,所以,我自己无法满足2013年年底至少31天,而且75%时间在美国这个规 : 定,成为 making the first-year choice for 2013.只有我老公可以满足。 : 但是我发现519第八页中提到了如下: : 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. See : Nonresident Spouse Treated as a Resident , : “If, at the end of your tax year, you are married and one spouse is a U.S. : citizen or a resident alien and the other spouse is a nonresident alien, you