Since residents and nonresident aliens are taxed differently, it is important for you to determine your status.

You are considered a nonresident alien for any period that you are neither a U.S. citizen nor resident alien.  

You are considered a resident alien if you met one of the following two tests for the calendar year:  
The first test is the "green card test." If at any time during the calendar year you were a lawful permanent resident of the United States according to the immigration laws, and this status has not been rescinded or administratively or judicially determined to have been abandoned, you are considered to have met the green card test.  

The second test is the "substantial presence test." For the purposes of this test, the term United States includes the following areas:  All 50 states and the District of Columbia, The territorial waters of the United States, and The seabed and subsoil of those submarine areas that are adjacent to U.S. territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources The term does not include U.S. possessions and territories or U.S. airspace.

To meet the substantial presence test, you must have been physically present in the United States on at least:  
31 days during the current year,
and 183 days during the 3 year period that includes the current year and the 2 years immediately before.
To satisfy the 183 days requirement, count: All of the days you were present in the current year,
    and One-third of the days you were present in the first year before the current year,
    and One-sixth of the days you were present in the second year before the current year.                    

黄老师您好，我OPT，结果收到银行寄来1042s，我看您前面说F1利息应该是1099，请问是银行给我寄错表了吗？我应该找银行嘛？

2012年在美呆了190天，稍微超过183天，请问这种情况如何处理可以退还联邦税和社会安全税。

求助好心人，请问F1身份，去年家里汇过来超过10万，应该用什么表申报？是不是不用交税？

之前用CPT的身份打工，没有收到W2，这个是要自己主动向雇主要吗？

F1身份，来美小于5年，有房租收入，还可以用1040NR-EZ报税吗？如果不能，该用什么报税?

谢谢谢谢！！！感激不尽

您好 关于到了5年就可以算是resident。 这5年包括J-1，CPT, OPT么？需要在表上证明我已经到5年了么

您好，填f1030nre时候发现算下来 federal tax 需要补交14000+ 我是OPT 这是正常的么？还是我算错了？

请问黄老师，我现在是F1身份，去年工资单上一共扣了300多美金的税，然后我还有个股票的账号，今天也收到了一个关于税的信，去年还去过一次急诊室，这些都需要上报吗

你好！我去年7月开始失业了，拿了半年的救济金，要申报吗?

Part year resident in CA. 12年中才搬来加州~ 本来以为填个540NR Short form就可以了。。结果发现加州不承认$5000的treaty。 所以是要file 540NR LONG FORM么？还有Schedule CA(540NR)是不是也要附着？

另外，是part-year resident的话是不是deduction也要按resident date/all year来算啊？

补充：来美国1年半。

1, fellowship报加州州税的时候算不算taxable income？
2, married但是spouse在中国，这种情况下联邦税和加州州税应该填married还是single？
补充：来美国1年半。

F1来美国4年, 可以退税吗? 该怎么样退啊?

谢谢大家踊跃提问。因为税季忙碌，我每周会集中一个时间回复一些典型的问题。另外，我会recap一些典型的报税问题及回答，贴在@黄鑫会计师事务所和@北美省钱快报的微博上，敬请关注。

我只想知道现在CPA好找工作不？

来自 北美省钱快报 的微博评论

12年8月到美国，F1身份，拿TA，去年忘记交前$5000免税的那张表格了，导致被多扣了税，请问今年能要求退税吗？如果可以，那怎么申请退税？