发信人: zengdl (方鸿渐博士), 信区: TAX
标 题: IRS reply to F1->H1 (H1 days > 183)
发信站: Unknown Space - 未名空间 (Thu Mar 11 14:38:03 2004) WWW-POST
Your Question Was:
My friend is a citizen of People s Republic of China.
He came to the United States in 2000 on F1 visa.
He is single, and changed his visa status to H1 on 5/1/2003.
As he has been on H1 visa for more than 183 days in 2003,
he meets the substantial residency test for the year of 2003.
After reviewing First Year of Residency on page 8 of Publication 519,
he is not sure which date is his residency starting date, 1/1/2003 or
He is waiting for the answer to this question to decide
whether he should file as resident for the whole year or as dual status.
The Answer To Your Question Is:
Hello, thank you for your inquiry and for using our Electronic Tax Law
Based on the information provided, it would appear his first day of residency
would be the first day under the H-1b visa 5/1/2003.
For more information on the above issue, please refer Publication 519 (2003),
U.S. Tax Guide for Aliens.
We hope this information is helpful.
※ 修改:·zengdl 於 Mar 11 14:38:03 修改本文·[FROM: 12.20.]
※ 来源:．Unknown Space - 未名空间 mitbbs.com．[FROM: 12.20.]