세금 | resident for tax purpose의 조건은?
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Tim6129~관련링크
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tax님이 2011-01-01 15:53:24에 쓰신글
>2001년부터 2007년까지 미국에서
>박사학위 중 RA를 하면서
>tax를 냈습니다.
>한동안 미국을 떠나 있다가
>H1B로 2011년부터 다시 일을 시작할 예정인데
>resident 자격으로 tax를 계산하게 되는지요?
" H1B로 2011년부터 다시 일을 시작할 예정인데resident 자격으로 tax를 계산하게 되는지요?"---->I assume that u r married; if u are married and ur wife is with u on a H-4 visa, u can both choose to be treated as resident aliens, regardless of whether you entered the United States before or after July 3rd of 2011. If u arrived before July 3rd, u are already dual-status. If u arrived after July 2nd, u would have to use the First Year Choice option (and file the First Year Choice statement), then meet the requirements for choosing to file as a resident alien as well. These requirements are:
· Be a non-resident alien at the beginning of the year.
· Be a resident alien at the end of the tax year.
· Be married at the end of the year.
· ur spouse must join you in this choice.The results/consequences of this choice are as follows:
· u and ur spouse are treated are treated as U.S. resident for the entireyear for income tax purposes.
· You and your spouse are taxed on all of ur world-wide income.
· u and ur spouse must file a joint income tax return for 2011.
· Neither u nor ur wife can make this choice again in later tax years, even u are divorced, separated or remarried.
U ,as a resident alien , will file 1040 or 1040a/ez( if u do not claim ur itemized deductions) and u r also liable for taxes on both ur US source and ur world wide income. U file ur return just like a regular US citizen.
Hope this helps~~~
>2001년부터 2007년까지 미국에서
>박사학위 중 RA를 하면서
>tax를 냈습니다.
>한동안 미국을 떠나 있다가
>H1B로 2011년부터 다시 일을 시작할 예정인데
>resident 자격으로 tax를 계산하게 되는지요?
" H1B로 2011년부터 다시 일을 시작할 예정인데resident 자격으로 tax를 계산하게 되는지요?"---->I assume that u r married; if u are married and ur wife is with u on a H-4 visa, u can both choose to be treated as resident aliens, regardless of whether you entered the United States before or after July 3rd of 2011. If u arrived before July 3rd, u are already dual-status. If u arrived after July 2nd, u would have to use the First Year Choice option (and file the First Year Choice statement), then meet the requirements for choosing to file as a resident alien as well. These requirements are:
· Be a non-resident alien at the beginning of the year.
· Be a resident alien at the end of the tax year.
· Be married at the end of the year.
· ur spouse must join you in this choice.The results/consequences of this choice are as follows:
· u and ur spouse are treated are treated as U.S. resident for the entireyear for income tax purposes.
· You and your spouse are taxed on all of ur world-wide income.
· u and ur spouse must file a joint income tax return for 2011.
· Neither u nor ur wife can make this choice again in later tax years, even u are divorced, separated or remarried.
U ,as a resident alien , will file 1040 or 1040a/ez( if u do not claim ur itemized deductions) and u r also liable for taxes on both ur US source and ur world wide income. U file ur return just like a regular US citizen.
Hope this helps~~~
작성일2011-01-05 17:36
tax님의 댓글
tax
친절한 답변 감사합니다.
