在填退税表,关于nonresident alien and resident alien 比较糊涂,请问:
F1 在美国呆了五年以上,应该是哪一种“alien”?
我看了irs上看到一段话,关于定义nonresident alien and resident alien , 是说:我还是引用原话吧,这样比较精确。我个人觉得应该是noresidentalien, 可为什末用学校的退税软件算出来的是resident alien, 请指教:
You are considered a resident alien if you met one of two tests for the calendar year.
The first test is the "green card test."
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.