由於之前看到说绿卡身分如果用nonresident身分报税会导致绿卡被取消 但是根据国税局的规定 resident是从取得绿卡的第一天开始算(不符合实际居住测试) 那这样绿卡第一年报税就是采用Dual Status 的方式报税(取得绿卡之前是NRA,绿卡之後是RA) 但这样报税符合国税局的规定 但会不会有可能将被移民局找麻烦 说是以NRA的方式报税绿卡被取消 这问题困扰了我大半年 索性我就查了移民局的政策手册 https://www.uscis.gov/policy-manual/volume-12-part-d-chapter-2 An applicant who voluntarily claims "nonresident alien" status to qualify for special exemptions from income tax liability, or fails to file either federal or state income tax returns because he or she considers himself or herself to be a "nonresident alien," raises a rebuttable presumption that the applicant has abandoned his or her LPR status.[52] The applicant may overcome that presumption with acceptable evidence establishing that he or she did not abandon LPR status. 以及 https://www.ecfr.gov/current/title-8/chapter-I/subchapter-C/part-316/section-316.5 Claim of nonresident alien status for income tax purposes after lawful admission as a permanent resident. An applicant who is a lawfully admitted permanent resident of the United States, but who voluntarily claims nonresident alien status to qualify for special exemptions from income tax liability, or fails to file either federal or state income tax returns because he or she considers himself or herself to be a nonresident alien, raises a rebuttable presumption that the applicant has relinquished the privileges of permanent resident status in the United States. 如果按照这段的解释,取得永久居民之後采用非居民身分报税推定放弃永久居民身分 在取得永久居民身分之前用非居民身分报税并不影响永久居民身分 这样理解对吗? 另外根据国税局的规定 https://www.irs.gov/publications/p519#en_US_2022_publink1000222162 Residency starting date under green card test. If you meet the green card test at any time during a calendar year, but do not meet the substantial presence test for that year, your residency starting date is the first day in the calendar year on which you are present in the United States as a lawful permanent resident. If you meet both the substantial presence test and the green card test, your residency starting date is the earlier of the first day during the year you are present in the United States under the substantial presence test or as a lawful permanent resident. 是不是只要符合国税局的规定报税就不会影响永久居民身分 --

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