【BSSD】看到terence同学中途退出,心想真是明智啊。估计是版上第一个local office悲剧的ITIN吧。 早上8点钟到了san jose irs,门前已经有20多人的队伍了,据说最早的6点多就到 了,绝大多数是老莫,三哥三姐老中数名。8点30放人领号码,询问了目的(itin)跟 岳母的visa以后,给了个103的牌号,并被告知需要specialist做review。心想review 就review呗,咱功课做好,材料齐全,并且多年潜水于买买提tax版,从未见任何失败 案例。却不曾想到开创了买买提悲剧的先例。 在苦等4个小时以后,终于等到俺的号码了,马上飞奔过去,心里还想着咱功课做 得好,所有材料一应俱全,连resident test的天数都表格好了,200多天,估计最多10 分钟就OK了吧。推门进去,一白人老太,连忙打个招呼,自以为很幽默的说“真是让 俺苦候多时啊”,并主动递上材料。老太和蔼的结果材料,很熟练的把税表订好,开始 审查岳母的护照。突然间,风云突变,老太表情一转,角色变更为tax expert。开始详 细的说明如何不qualify,主要关键词:"B2 is visitor for pleasure", "is visiting you but not living with you", "temporary visiting"。我心里咯噔一下 ,马上联想到前两天板上关于父母ITIN争论的帖子,底气一下就不足了,心想这下完蛋 了。但是为了四个小时的排队,于是开始尝试argue,但都被以“i am expert, you are not” and "listen to me" 无情打断。 被逼无奈之下,本人拿出杀手锏,1040 instruction中step by step for qualified dependent test. 并友善的指出,这个instruction是我今年刚打印出来了 最新条款,不是去年用过的,2012四个大字在右上角挂着呢。为了展现expert的权威, 反驳并说服我,老太开始根据这个流程图一步一步的做测试,但是测来测去都是 qualified。这时候老太的脸上明前挂不住了,期间离开cube半分钟,可能是去找后援 了吧。 于是故事开始结尾,就是expert怎么能被一小百姓蒙混过关呢,死咬B2 is visiting but not living,然后拿出精心准备的B2签证的条款“must have a home at foreign country”. 虽然本人尽力声明,丈母娘她老人家是天朝居民,房子没贷款, 房产不交税,home expense现在是0了,在美国的living expense都是我们付的,超过 了一半了。但是expert从来是不屑于跟一小民discuss的,并且设身处地的指出,她自 己的父母就visit了她一段时间(未知某年某月某日),她自己也没claim她为自己的 dependent,充分展现了公务员以身作则的风范。并且在本人底气不足之下,终于败下 阵来。 并决定-----邮寄申请到Austin去。 经验总结,感觉今年一月份irs的培训做的很成功,门口发号码的老太都很熟练的区 分出B2跟其它签证类型的ITIN申请属于不同category。分给不同的specialist去处理。 如果在san jose拿到1xx号码的,那得小心了,将要进行的程序是review你的申请,如果 碰到同一个白人老太,个人认为悲剧可能性无限大。并且可以处理1xx类别的 specialist人数很少。正常流程的itin申请应该是7xx号码的。 只是给版上的同胞们提供点经验教训,大家就请轻拍吧。出来混点辛苦钱,能省点 是点,比不得富人们可以花钱找会计“合理”省税。
应该把这两个文件也打印带上: 1. http://www.irs.gov/Individuals/International-Taxpayers/Alien-Re Example 6 阿根廷女人3/15/2008 B-2签证来美的,当年B-2身份带到11/14,到9/13过了183天线" Rebeca passed the substantial presence test on: 09-13-2008 (the 183rd day after 03-14-2008)."所以她2008年就算Resident Alien了。“she is a U.S. resident alien under the substantial presence test from 03- 15-2008 through 12-31-2008.” 2009全年她是F-1,虽然呆了全年,反而不算resident Alien了,因为F-1要5年才算。 2. 没身份黑在美国的非法移民都可以算Resident Alien 见 http://www.irs.gov/Individuals/International-Taxpayers/Introduc “Under these rules, even an undocumented (illegal) alien under the immigration laws who passes the Substantial Presence Test will be treated for tax purposes as a RESIDENT ALIEN.”
【在 N****g 的大作中提到】 : 应该把这两个文件也打印带上: : 1. : http://www.irs.gov/Individuals/International-Taxpayers/Alien-Re : Example 6 : 阿根廷女人3/15/2008 B-2签证来美的,当年B-2身份带到11/14,到9/13过了183天线" : Rebeca passed the substantial presence test on: 09-13-2008 (the 183rd day : after 03-14-2008)."所以她2008年就算Resident Alien了。“she is a U.S. : resident alien under the substantial presence test from 03- : 15-2008 through 12-31-2008.” : 2009全年她是F-1,虽然呆了全年,反而不算resident Alien了,因为F-1要5年才算。
Not "living with you"也拿出来是扯蛋。 PUB 501 Page 18明确列出8类dependents “who do not have to live with you.” http://www.irs.gov/pub/irs-pdf/p501.pdf A person related to you in any of the following ways does not have to live with you all year as a member of your household to meet this test. Your child, stepchild, foster child, or a de- scendant of any of them (for example, your grandchild). (A legally adopted child is considered your child.) Your brother, sister, half brother, half sis- ter, stepbrother, or stepsister. Your father, mother, grandparent, or other direct ancestor, but not foster parent. Your stepfather or stepmother. A son or daughter of your brother or sister. A son or daughter of your half brother or half sister. A brother or sister of your father or mother. Your son-in-law, daughter-in-law, fa- ther-in-law, mother-in-law, brother-in-law, or sister-in-law. 是不是Temporary Visiting不是由Visa决定,而是由天数决定,这个也没道理。 不过碰到这种胡搅蛮缠的IRS officer,楼主运气也差点。 其实楼主一口咬定父母这次来美就再也不回去了,就说国内房子也没了,正在转身份, 就算转不成也准备黑在美国了,然后拿出那份undocumented immigants也能报税的例子 。他也无话可说了。
的确是运气差了点,她倒是反问过是否正在过期居留,我很老实的回答了没有,并且的 确也 没打算,所以才有后来的故事。她问过好多次国内有没有房子,当我在犹豫的时候,她 马上反问到,你当时申请签证的时候是否是在lying,因为B2就是要求有房子的。 哎,主要是运气比较背,遇到这么个难缠的人。生了一肚子气,后来想想算了,还是邮 寄吧。鉴于本人口才不佳,反应不够敏捷,遇到这个人,我觉得怎么argue都难,并且 人家气场很大,当无法回答我的问题的时候就反问“you are not listening to me”, "who is expert?"。我当时就想上去掐死她,嘿嘿。不过谁让咱没有相关执照呢。
【在 N****g 的大作中提到】 : Not "living with you"也拿出来是扯蛋。 : PUB 501 Page 18明确列出8类dependents “who do not have to live with you.” : http://www.irs.gov/pub/irs-pdf/p501.pdf : A person related to you in any of the following : ways does not have to live with you all year as a : member of your household to meet this test. : Your child, stepchild, foster child, or a de- : scendant of any of them (for example, your : grandchild). (A legally adopted child is : considered your child.)
It does not matter whether you have an ITIN anyway. My friend's tax deduction for him mom has been denied by California, claiming she is a visitor even though she does have an ITIN. I think it is the regular IRS practice now.
x*h
42 楼
more detail? Is it for this year? how can state know parents are visitors or not?
【在 C*****e 的大作中提到】 : It does not matter whether you have an ITIN anyway. My friend's tax : deduction for him mom has been denied by California, claiming she is a : visitor even though she does have an ITIN. I think it is the regular IRS : practice now.
【在 C*****e 的大作中提到】 : It does not matter whether you have an ITIN anyway. My friend's tax : deduction for him mom has been denied by California, claiming she is a : visitor even though she does have an ITIN. I think it is the regular IRS : practice now.
C*e
45 楼
For the last two years. They ask for proof for permanent residency.
【在 x*h 的大作中提到】 : more detail? : Is it for this year? how can state know parents are visitors or not?