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助理教授
CPA注册会计师
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Good point！ First year choice就是Dual-Status下面的子目录，你们公司的税务部门也没有好好读，那里面有说算天数不能算入作为exempt individuald的部分。加黑体了。Dual-Status我故意没有多说。
If you do not meet either the green card test orthe substantial presence test for 2013 or 2014and you did not choose to be treated as a residentfor part of 2013, but you meet the substantialpresence test for 2013(此处应是2015，税局typo), you can choose tobe treated as a U.S. resident for part of 2014.To make this choice, you must:
1. Be present in the United States for at least31 days in a row in 2014, and
2. Be present in the United States for at least75% of the number of days beginning withthe first day of the 31-day period and endingwith the last day of 2014. For purposesof this 75% requirement, you can treat upto 5 days of absence from the UnitedStates as days of presence in the UnitedStates.
When counting the days of presence in (1)and (2) above, do not count the days you werein the United States under any of the exceptionsdiscussed earlier under Days of Presence in theUnited States.
If you make the first-year choice, your residencystarting date for 2014 is the first day ofthe earliest 31-day period (described in (1)above) that you use to qualify for the choice.You are treated as a U.S. resident for the rest ofthe year.
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发表于 2016-1-26 08:23:03
楼主