楼上我觉得其实说的是对的,如果选择使用first-year-choice, 是算dual-status的。成为resident alien的第一天是h1b生效的那天。除非满足以下所有条件才能被当作全年resident来对待,其中最重要的一点就是,你的配偶在年末是resident。而楼主的老公在年末不是resident,所以我觉得不能使用全年都是resident来报。Choosing Resident Alien Status
If you are a dual-status alien, you can choose to be treated as a U.S. resident for the entire year if all of the following apply. You were a nonresident alien at the beginning of the year. You are a resident alien or U.S. citizen at the end of the year. You are married to a U.S. citizen or resident alien at the end of the year. Your spouse joins you in making the choice.
This includes situations in which both you and your spouse were nonresident aliens at the beginning of the tax year and both of you are resident aliens at the end of the tax year.
还有点个人的问题,如果全年按resident来报,需不需要补交FICA tax?没有保险的月份是不是也需要交罚款?
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