全年都是 resident, detail 见内

我记得 IRS 网站上有详细介绍的, 我刚google 了没在 IRS 上找到, 但是找到以下信息, 估计也是 copy from IRS:

http://www.cgrcpaonline.com/MENU/news/residentaliens/residentaliens.asp

Resident Aliens ... You are a resident alien of the United States for tax purposes if you meet either the green card test or the substantial presence test for the calendar year (January 1–December 31). ...

Green Card Test ...
the option of Dual-Status Aliens may be applicable to your situation