经过几次的反复,今天终于搞懂了困扰我很久的当H1B的配偶不在美国时如何正确报税的问题.
1. Nonresident Alien or Resident Alien?
其判断标准参见:http://www.irs.gov/pub/irs-pdf/p519.pdf
2. When your spouse is Nonresident Alien
In this case, your spouse doesn't have SSN, but she(he) can apply ITIN instead of SSN.
And in this case you cannot efile(IRS officer told me).
How to apply ITIN ? : http://www.irs.gov/instructions/iw7/ch01.html
3. suppose your spouse is not in USA, how to apply ITIN?
For Chinese citizen can contact IRS officer in Beijing Embrassy.
Or send original passport with signed W7 form to you, then you will bring Form 1040, Form W7 and Passport in a package to the local IRS office. The officer will verify the passport and photocopy passport and W7 and 1040, then they will return passport immedicatly.
All the document will be sent to Austin, TX other than IRS.
4. If you filled out wrong with your previous Tax return?
In this case, you need fill out Form 1040x to amend. Local IRS officer will help you how to do.
Wish everyone fill out TAX return correctly.