2013年报税问题在线答疑活动 （美国西部2pm - 4pm)

hana37

黄老师您好，我OPT，结果收到银行寄来1042s，我看您前面说F1利息应该是1099，请问是银行给我寄错表了吗？我应该找银行嘛？

Since residents and nonresident aliens are taxed differently, it is important for you to determine your status.

You are considered a nonresident alien for any period that you are neither a U.S. citizen nor resident alien.  

You are considered a resident alien if you met one of the following two tests for the calendar year:  
The first test is the "green card test." If at any time during the calendar year you were a lawful permanent resident of the United States according to the immigration laws, and this status has not been rescinded or administratively or judicially determined to have been abandoned, you are considered to have met the green card test.  

The second test is the "substantial presence test." For the purposes of this test, the term United States includes the following areas:  All 50 states and the District of Columbia, The territorial waters of the United States, and The seabed and subsoil of those submarine areas that are adjacent to U.S. territorial waters and over which the United States has exclusive rights under international law to explore and exploit natural resources The term does not include U.S. possessions and territories or U.S. airspace.

To meet the substantial presence test, you must have been physically present in the United States on at least:  
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.
To satisfy the 183 days requirement, count: All of the days you were present in the current year,
    and One-third of the days you were present in the first year before the current year,
    and One-sixth of the days you were present in the second year before the current year.