smiletoyou
f1 resident alien还是很晕
1211
3
2008-03-17 21:50:00
http://www.irs.gov/pub/irs-pdf/p519.pdf
看了半天519和这个http://www.irs.gov/taxtopics/tc851.html
还是很晕
因为写着
Do not count any day you were present in the United States as an "exempt individual"
An exempt individual may be anyone in the following categories:
- A foreign government–related individual,
- A teacher or trainee with a J or Q visa who substantially complies with the requirements of the visa,
- A student with an F, J, M, or Q visa who substantially complies with the requirements of the visa; or
没提5年f-1就成resident alien阿？我反而理解成只要是f就是Nonresident了。
其实我的问题很简单，是第五年是resident alien？还是已经呆了5年，第六年是resident？
谢谢大家！
irs提到过，来满5个calendar years就可以按照R报税了。
第6年开始算。
比如你是02年来美的，07年就可以按照R报税了。
pub 519上关于ch9关于treaty的地方举了一个例子：
Example.
Mr. Yu, a citizen of the People's Republic of China, entered the United States as a nonresident alien student on January 1, 2002. He remained a nonresident alien through 2006 and was able to exclude his scholarship from U.S. tax in those years under Article 20 of the U.S.-People's Republic of China income tax treaty. On January 1, 2007, he became a resident alien under the substantial presence test because his stay in the United States exceeded 5 years. Even though Mr. Yu is now a resident alien, the provisions of Article 20 still apply because of the exception to the saving clause in paragraph 2 of the Protocol to the U.S.-People's Republic of China treaty dated April 30, 1984. Mr. Yu should submit Form W-9 and the required statement to the payor.
到底了
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