报税请教：Resident OR Nonresident Alian

看了税表中的解释，不过对有关的解释还有疑问，请高人
帮忙解释一下。谢谢了！

就是在Green Card Test 和 Substantial Presence Test的下面还有一段关于Exempt
individual的解释。
Generally, do not count the following as days of presence in the United
States for the substantial presence test.
......
Days you are an exempt individual(defined below)

For these purposes, an exempt individual is generally an individual who is a:

-Foreign government-related individual,
-Teacher or trainee,
-Student, or
-Professional athlete who is temporarily in the United States to compete in
a charitable sports event.

是不是说上述情况都不算数呢，如果是学生的话，无论在美几年，都不算呢？另外，那
个teacher，是不是在大学教书，做教职的也算在内呢？博士后算不算trainee呢？是不
是都不能按照Resident Alian算呢？

谢谢！！

所有跟帖： 

• 回复：Resident OR Nonresident Alian -TBz- ♂ (153 bytes) () 01/22/2008 postreply 22:22:41