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小学生
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我认为你的律师是对的,我刚刚也在另一个精华帖里回复了“http://www.moonbbs.com/forum.php?mod=viewthread&tid=1344724&extra=page%3D1%26filter%3Dtypeid%26typeid%3D836&page=2”. 在这里分享一下,希望大家指正。
确实有这个算presence天数,不过后面又有对presence天数的详细解释,F 和 J 一类的签证下的天数是不算的。这些都在publication 519 "https://www.irs.gov/pub/irs-pdf/p519.pdf"
Days of Presence in the United States
You are treated as present in the United States on any day you are physically present in the country at any time during the day. However, there are exceptions to this rule. Do not count the following as days of presence in the United States for the substantial presence test.
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- Days you are an exempt individual.
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后面又有对exempt individual的解释:
Exempt individual. Do not count days for which you are an exempt individual. The term “exempt individual” does not refer to someone exempt from U.S. tax, but to anyone in the following
categories.
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- A student temporarily present in the United States under an “F,” “J,” “M,” or “Q” visa, who substantially complies with the requirements of the visa.
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