I am not an accounting person.
Go to irs website and check pub 519.
I believe 183 days is "at least".
Even if you don't pass Substantial Presence Test, you may still be able to make your first-year choice.
It doesn't matter whether you file tax as res alien or non-res alien. You need an ITIN anyway.
回复:要居住超过183天才行.理论上讲,你女儿7/1来美国才可以做你的DEPENDENT
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你说的是SPOUSE不是DEPENDENT
-woyeyaoshuo-
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10/02/2008 postreply
12:07:33
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如果不用申请做DEPENDENT,用不用报税,IRS是不给ITIN的
-woyeyaoshuo-
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10/02/2008 postreply
12:09:04