探亲父母可以帮我省税吗？ IRS 条例见内 (ZT)

探亲父母可以帮我省税吗？ IRS 条例见内
文章来源: 收破烂的 于 2006-01-06 04:43:40



http://www.irs.gov/taxtopics/tc851.html
The second test is the "substantial presence test." To meet this test, you
must have been physically present in the United States on at least 31 days
during the current year, and 183 days during the 3 year period that includes
the current year and the 2 years immediately before. To satisfy the 183
days requirement, count all of the days you were present in the current year,
and one━third of the days you were present in the first year before the
current year, and one━sixth of the days you were present in the second
year before the current year. Do not count any day you were present in the
United States as an "exempt individual" or commute from Canada or Mexico
to work in the United States on more than 75% of the workdays during your
working period. An exempt individual may be anyone in the following categories:

A foreign government━related individual,
A teacher or trainee with a J or Q visa who substantially complies with
the requirements of the visa,
A student with an F, J, M, or Q visa who substantially complies with the
requirements of the visa; or
A professional athlete temporarily present to compete in a charitable sports
event.

http://www.irs.gov/taxtopics/tc354.html
To claim a dependency exemption for a qualifying relative, the following
dependency tests must be met:
The member of household or relationship test,
The citizen or resident test,
The joint return test,
The gross income test, and
The support test.

所有跟帖： 

• not sure about the citizen or resident test -Wang笔名- ♂ (63 bytes) () 01/06/2006 postreply 17:08:36

• 回复：not sure about the citizen or resident test -24241- ♀ (282 bytes) () 01/07/2006 postreply 20:44:30

• IRS和INS定义不同, IRS只有NRA和RA只分, -stp- ♂ (222 bytes) () 01/08/2006 postreply 21:49:04