再请教一个问题 这一条用nonresident报税会导致绿卡被取消 这仅仅是指联邦税吗? 也就是绿卡不能用1040NR报 州税各州都不同 像加州只要有加州收入不是加州居民就得申报nonresident 应该不可能因为这样就导致绿卡出状况吧? 美国人的法规总是没写清楚 解读起来真的很累 很多时候很胆战心惊 ※ 引述《lihohsin (新)》之铭言： : 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 --

※ 发信站: 批踢踢实业坊(ptt.cc), 来自: 209.237.159.202 (美国) ※ 文章网址: https://webptt.com/cn.aspx?n=bbs/Immigration/M.1681347120.A.893.html ※ 编辑: lihohsin (209.237.159.202 美国), 04/13/2023 08:59:21 第一次报税,真的很累,总担心这担心那的 第二年无论如何都是resident就都没问题了 根据这段话 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. 这里面的意思是不是应该这样解读 取得绿卡之後使用非居民身分报税视同放弃绿卡 意思是在取得绿卡的时间点之後就不能以非居民的身分报税 就是报税时前一年度这个月是在取得绿卡之後所以用居民报税就OK 在取得绿卡之前的时间点用非居民报税 不在这条的范围内 所以不管是州税以及联邦税都适用 而不是说一旦是绿卡身分所有提交的税表就不能有非居民税表的部分 这样解读对吗? ※ 编辑: lihohsin (73.223.157.99 美国), 04/13/2023 23:28:44 感谢回答,这样我就清楚了 所以就是符合规定的报税方式 不会违反这条 主要指的是联邦税的部分 州税是後面那段 漏报州税才会被推定放弃绿卡 之前有个律师在FB回答说她从来没听过有人因为报税问题失去绿卡 感谢 ※ 编辑: lihohsin (209.237.159.202 美国), 04/14/2023 06:22:29 ※ 编辑: lihohsin (209.237.159.202 美国), 04/14/2023 06:29:41