本帖最后由 usnma 于 2014-2-25 16:22 编辑
Carol_LYH 发表于 2014-2-25 12:26
只有绿卡的,当然不用报海外收入啦,你还是中国国籍。就是为什么有很多中国人在美国宁愿拿着绿卡也不想加入 ...
这是不对的,美国规定的是绿卡也要全球收税报税。以前一个马来西亚同事离开美国的时候就退绿卡就是这个意思。他们绿卡得来太容易自然也不会在意。
http://www.irs.gov/Individuals/International-Taxpayers/Frequently-Asked-Questions-About-International-Individual-Tax-Matters#GreenCardHolders
As a green card holder, you generally are required to file a U.S. income tax return and report worldwide income no matter where you live. However, if you surrender your green card or the U.S. Citizen & Immigration Service determines that you have abandoned your green card and takes it away from you, you will need to follow the nonresident alien requirements for filing a Form 1040NR, U.S. Nonresident Alien Income Tax Return(PDF). See Publication 519, U.S. Tax Guide for Aliens, for more details.
183天的规定也只适用非绿卡的人。拿绿卡的人在这点上和公民是一样的。
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