回复：回复：Dual status tax year

怎么说你呢？自己看不懂解释又不愿意读税表前面的说明。


>>我在网上查的信息说即使以resident alien身份报税（填1040而不是1040NR），同样可以使用treaty啊。什么地方导致绿卡不可以使用treaty？能否给个官方文件链接？多谢！
Resident alien 可以引 treaty, 但不是你这样引的, 读IRS 901。 还有,拿了GC以后的全球收入都要报税。

>>如果前半年是J1（并且在前36个月免税期内），后半年变成AOS然后变绿卡，前半年的收入是否可以用treaty来免税呢？
你可以选择以resident alien或Dual status来报税。但是全年resident alien的话你就不能引用中美treaty.
要引用treaty的话，pub519上说“Resident at end of year.   You must file Form 1040 if you are a dual-status taxpayer who becomes a resident during the year and who is a U.S. resident on the last day of the tax year. Write “Dual-Status Return” across the top of the return. Attach a statement to your return to show the income for the part of the year you are a nonresident. You can use Form 1040NR or Form 1040NR-EZ as the statement, but be sure to mark “Dual-Status Statement” across the top. ”

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• 回复：回复：回复：Dual status tax year -playdoh2- ♂ (71 bytes) () 02/11/2011 postreply 16:22:50

• 回复：回复：回复：Dual status tax year -greencardtest- ♂ (529 bytes) () 02/14/2011 postreply 14:18:51