V*******g
发帖数: 678 | 1 06年1月来美国，去年10月F1转H1,老婆H4,看了pub 519, 有点疑惑
可以用choosing resident alien status吧，那需要先申请extension满足今年的
residency要求吗？多谢 | r****a
发帖数: 3249 | 2 Your LD is correct. U arrived in US one month late.... :-)
File extension with form 4868, attach a check if you owe tax, before/on Apr.
18.
By the way, it is not "chossing resident alien status", it is "dual status".
There are lots of posts here about "dual status" if you search with this key word...
【在 V*******g 的大作中提到】
: 06年1月来美国，去年10月F1转H1,老婆H4,看了pub 519, 有点疑惑
: 可以用choosing resident alien status吧，那需要先申请extension满足今年的
: residency要求吗？多谢
| V*******g
发帖数: 678 | 3 Choosing Resident Alien Status和First-Year Choice是不是两种不同的declare。看
了一下pub519 page 9，有这么一句话。
Choosing Resident Alien Status
If you are a dual-status alien, you can choose to
be treated as a U.S. resident for the entire year if
all of the following apply.
• You were a nonresident alien at the begin-
ning 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 resi-
dent alien at the end of the year.
• Your spouse joins you in making the
choice.
This includes situations in which both you and
your spouse were nonresident aliens at the be-
ginning of the tax year and both of you are
resident aliens at the end of the tax year.
我们这种情况好像应该属于Choosing Resident Alien Status.关于这个，pub 519上没
有写需要extension，所以有点confuse. | r****a
发帖数: 3249 | 4 I see why your LD says this. Yes, it is actually dual status we are talking
about in this board.
Dual status or "choosing resident alien" will not give you full benefits as
resident including "child credit","working pay credit".
http://www.mitbbs.com/article/TAX/31273255_0.html
http://www.mitbbs.com/article0/TAX/31274369_0.html
【在 V*******g 的大作中提到】
: Choosing Resident Alien Status和First-Year Choice是不是两种不同的declare。看
: 了一下pub519 page 9，有这么一句话。
: Choosing Resident Alien Status
: If you are a dual-status alien, you can choose to
: be treated as a U.S. resident for the entire year if
: all of the following apply.
: • You were a nonresident alien at the begin-
: ning of the year.
: • You are a resident alien or U.S. citizen at
: the end of the year.
| V*******g
发帖数: 678 | 5 多谢。觉得couple还是有点不一样，可以claim entire year as resident。而且不受
dual status规定的credit限制，Pub519 page 9 about choose resident status
If you make this choice, the following rules
apply.
• You and your spouse are treated as U.S.
residents for the entire year for income tax
purposes.
• You and your spouse are taxed on world-
wide income.
• You and your spouse must file a joint re-
turn for the year of the choice.
• Neither you nor your spouse can make
this choice for any later tax year, even if
you are separated, divorced, or remarried.
• The special instructions and restrictions
for dual-status taxpayers in chapter 6 do
not apply to you. | r****a
发帖数: 3249 | 6 Please read the whole chapter 6.
http://www.irs.gov/publications/p519/ch06.html
【在 V*******g 的大作中提到】
: 多谢。觉得couple还是有点不一样，可以claim entire year as resident。而且不受
: dual status规定的credit限制，Pub519 page 9 about choose resident status
: If you make this choice, the following rules
: apply.
: • You and your spouse are treated as U.S.
: residents for the entire year for income tax
: purposes.
: • You and your spouse are taxed on world-
: wide income.
: • You and your spouse must file a joint re-
| V*******g
发帖数: 678 | 7 理解了，多谢。
看到pub 519上一个example.按照IRS example里的解释，看来Jan 2011，我就成为
resident alien因为呆满5年了，那这样的话，应该不用先extension在file了吧。至少这是IRS
自己文件里给的解释
Example. Mr. Yu, a citizen of the People’s
Republic of China, entered the United States as
a nonresident alien student on January 1, 2006.
He remained a nonresident alien through 2010
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, 2011, he became a resi-
dent 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 be-
cause 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 re-
quired statement to the payor. | r****a
发帖数: 3249 | 8 For tax year 2011, you are resident.
But for tax year 2010, you were non-resident from Jan.1-Sept.30, resident for the rest 3 months. The number of days you were on resident is 90days, less than 183 days. By default, you are Non-resident for tax year 2010.
Since you are resident from next year 2011 and forward, u may use your 2011 time for your 2010 tax year to meet substantial presence test and claim dual status.
3months/3 + 5 months of 2011 = 6 months or 183 days
U need to file extension for tax year 2010. Wait till after June.1 2011 to file your 2010 tax return and claim dual status.
少这是IRS
【在 V*******g 的大作中提到】
: 理解了，多谢。
: 看到pub 519上一个example.按照IRS example里的解释，看来Jan 2011，我就成为
: resident alien因为呆满5年了，那这样的话，应该不用先extension在file了吧。至少这是IRS
: 自己文件里给的解释
: Example. Mr. Yu, a citizen of the People’s
: Republic of China, entered the United States as
: a nonresident alien student on January 1, 2006.
: He remained a nonresident alien through 2010
: and was able to exclude his scholarship from
: U.S. tax in those years under Article 20 of the
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