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来源: newacct 2023-03-20 21:42:39 [] [旧帖] [给我悄悄话] 本文已被阅读: 次 (2899 bytes)
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回答: Reply8632112023-03-20 12:18:12

Everyone in the world is either a US citizen, resident alien, or nonresident alien for tax purposes. Any alien who is not a resident alien is a nonresident alien, including aliens who have never been to the US. (Yes, this includes most of the people in the world.) They do not need to have ever had any "status" in the US. See Nonresident Aliens:

"If you are an alien (not a U.S. citizen), you are considered a nonresident alien unless you meet one of the two tests described under Resident Aliens below."

Citizens and resident aliens are subject to US tax on their worldwide income. Nonresident aliens are subject to US tax on their US income. Obviously people who are not in the US still have to pay US tax on US income.

The original poster meets the Green Card Test for 2022, so they are a resident alien. However, it is the first year of residency, so the First Year of Residency rules (which is part of the Dual-Status Aliens section) apply.:

"If you are a U.S. resident for the calendar year, but you were not a U.S. resident at any time during the preceding calendar year, you are a U.S. resident only for the part of the calendar year that begins on the residency starting date. You are a nonresident alien for the part of the year before that date."

Since they pass the Green Card Test but not the Substantial Presence Test, their residency starting date is the first date they were a permanent resident, i.e. 12/10/2022.

In the Restrictions for Dual-Status Taxpayers, it says:

"You cannot use the standard deduction allowed on Form 1040 or 1040-SR. However, you can itemize any allowable deductions. "

If the original poster is married, they can choose to use either the Choosing Resident Alien Status option (if both they and their spouse were citizen or resident alien at the end of the year) or the Nonresident Spouse Treated As Resident option (if they are resident alien at the end of the year but their spouse is nonresident alien at the end of the year), which means they will both be treated as resident aliens for the whole year, and they must file as Married Filing Jointly. This way, they can get the standard deduction for Married Filing Jointly. If they are not married or do not choose this, they cannot use the standard deduction.

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