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满五年了而且基本都是假期回国,感觉tax purporse你应该算了满足2,你自己算算日期:
1. Resident Aliens
You are a resident alien of the United States for tax purposes if you meet either the green card test or the substantial presence test for calendar year 2014 (January 1–December 31). Even if you do not meet either of these tests, you may be able to choose to be treated as a U.S. resident for part of the year. See First-Year Choice under Dual-Status Aliens, later.
2. substantial presence test:
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 that, counting:
All the days you were present in the current year, and
1/3 of the days you were present in the first year before the current year, and
1/6 of the days you were present in the second year before the current year. |
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