回复：中国公民在美国探亲访友居住6个月需要申报海外财产吗？

来源: 于 2012-01-20 20:18:09 [旧帖] [给我悄悄话] 本文已被阅读：次

The short answer is no.

The long answer is that if he/she doesn't pass Resident Alient test (see form 1040-NR instructions), he/she doesn't need to pay tax for foreign income (but he/she need to pay tax for US income, that is what form 1040-NR is for).