谢谢

moguxiaojie

。。。。。
来自: iPhone客户端

MC_MeiMei

不到5年啊。。。 報NR

moguxiaojie

MC_MeiMei 发表于 2018-3-15 17:33
不到5年啊。。。 報NR

那算第四年还是第二年？
来自: iPhone客户端

小胖拉米夫定

moguxiaojie 发表于 2018-3-15 17:36
那算第四年还是第二年？

給個tax source doc 你找答案 google publication 519
沒空讀
来自: iPhone客户端

MC_MeiMei

在算是不是有5年了這個要做Substantial Presence Test。第二年還是第四年要看你往後兩年是不是在美國啊，不能這樣直接算的吧

You are treated as present in the U.S. on any day you are physically present in the country, at any time during the day. For Example, you were physically present in the U.S. on 120 days in each of the years 2012, 2013, and 2014. To determine if you meet the substantial presence test for 2014, count the full 120 days of presence in 2014, 40 days in 2013 (1/3 of 120), and 20 days in 2012 (1/6 of 120). Since the total for the 3-year period is 180 days, you are not considered a resident under the substantial presence test for 2014.