Non-resident

1. Student in U.S. less than 5 years (F-1 visa).
   
   
2. Scholar in U.S. less than 2 years (J-1 visa).
   
   
3. Student spouses and visits on F-2 or J-2 (receive no tax benefits).

这个意思是什么?J2不管入境多少天都是NR吗?这样理解对吗?

Anyone under the 183 days Substantial Presence Test.

Resident

1. Green card.
   
   
2. Student in U.S. more than 5 years.
   
   
3. Scholar in U.S. more than 2 years.
   
   
4. Anyone meeting the 183 days Substantial Presence Test.

(1) All the days present in the current year, and
(2) 1/3 of the days present in the first preceding year, and
(3) 1/6 of the days present in the second preceding year.

但是J2不能享受5000的TREATY,就想如果可以按RESIDENT报税,就减少好多!

所以,总想确认一下是不是明年可以算RESIDENT.

xiexie!