发信人: notear (Don), 信区: TAX
标 题: Re: 请问shishishishishi Re: F1+H1, File 1040 with standard deduction a
发信站: The unknown SPACE (Wed Apr 3 23:06:43 2002) WWW-POST
At first, I just think the same as michellechen when I read the Publication
Page 9's 4 rules. But after I read the Page 10 for nonresident treated as a
resident. I thought I might be considered as a resident. The key point is I am
a resident alien AT THE END OF THE YEAR. Then I asked IRS to confirm it. Here
is the question and the answer:
Your Question Was:
I was a resident of the People s Republic of China on the date of my arrival
in the United States (nonresident alien of United States) on a F-1 visa, which
is August,1999. I am not a U.S. citizen. I was presented in the United States
solely for the purpose of my education or training until August 31,2001. On
September 1,2001 I changed to H-1B visa and start working until now. My
husband is a student on a F-1 visa from 1999 until now.
Publication 519, Page 10 said: "If, at the end of your tax year, you are
married and one spouse is a U.S. citizen or a resident alien and the other
spouse is a nonresident alien, you can choose to treat the nonresident spouse
as a U.S. resident. This includes situations in which one spouse is a
nonresident alien at the beginning of the tax year, but a resident alien at
the end of the year, and the other spouse is a nonresident alien at the end of
the year. "
My question is:
Can I be considered as a resident alien at the end of the year ? I do not
know which one is right between the next two conclusion.
1) Since I only holds H-1B visa for about 122 days from September to December,
which does not meet the substantial presence test, I cannot be considered as a
resident alien at the end of the year.
2) The first year choice will allow me to be treated as a resident from
September 1st 2001 until December 31st 2001 even I did not meet the
substantial presence test for 2001. So I can be considered as a resident alien
at the end of the year. And since I am a nonresident alien at the beginning of
the year. According to Publication 519, page 10, both my husband and I can
file jointly to be treated as a residents for the entire year.
Which one is right? Can you tell me? Thank you very much!
The Answer To Your Question Is:
If you make the First-Year Choice, and you are married and a resident alien
at the end of the year, you can treat your nonresident alien spouse as a
resident by filing a joint tax return. An unmarried taxpayer in your
situation would file as a dual-status alien, if making the First-Year Choice.
If you do make this choice, you and your spouse would be required to
report worldwide income for the entire year, on your U.S. return.
The law reference for the First-Year Choice is Treasury Regulation
301.7701-(b)4. You may view the Code of Federal Regulations online; the web
address is http://www.access.gpo.gov/cgi-bin/cfrassemble.cgi?title=200126.
michellechen, you can email to IRS in
【 在 shishishishi (shishishishi) 的大作中提到: 】
: 【 在 michellechen (hacunamatata) 的大作中提到: 】
: : : Once you have met this 183 day requirement, you can choose to be treated
: : : a dual status alien for 2001. As a dual status alien, you can choose to
: : : treated as a resident alien for the entire tax year by filing a joint
: : : return with your spouse.
: : 我觉已婚的才可以, single 不行.
: : To shishishishishi, 以前问过这个问题的,没人回答. 请你看看好吗?
: I think you are right here. I didn't notice that only those
: married to resident alien can choose to file as resident for
: entir year if s/he was dual status.
: the four requirements are:
: 1, NR at begining of the year.
: 2, resident at end of the year.
: 3, married to resident/citizen at end of the year
: 4, must file jointly as resident.
: seems some of my posts were wrong! sorry if I've misled
: some people...
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