感谢dusa大大的协助,这样一来我比较有概念了. 看来还是找会计师来帮忙报税比较不怕弄错细节. 不知道有没有推荐的会计师呢？我现在工作地点是在Santa Clara, San Jose这一带, 如果有版友有名单可以推荐的话,还请不吝赐教,谢谢各位. ※ 引述《dusa (YPL)》之铭言： : ※ 引述《singingman (老人)》之铭言： : : 小弟去年六月从台湾拿Ｌ1来加州工作,老婆仍然留在台湾工作,尚未申请L2赴美生活. : : 因为今年要开始在美国报税,爬文之後了解配偶是exemption不是dependent. : : 由於老婆以前在美国念书打工有申请了SSN,所以请教版上各位前辈我是否可以在今年 : : 报税的时候以税务居民的身份用她的SSN报Married Jointly Filing? : Yes, you have to file a statement according to the following: : https://www.irs.gov/Individuals/International-Taxpayers/Nonresident-Spouse-Treated-as-a-Resident : : 如果可以的话,老婆是不是也要把台湾的收入向美国一起报税？ : Yes, if you claim your nonresident spouse as resident, her worldwide : income for the entire year needs to be included on 1040 with you. : You are both subject to FBAR (form 114) reporting too. : : 她的台湾收入是否有tax credit可以抵免呢？ : Yes, however, you may take foreign earned income exclusion concurrently. : Normal case is the entire foreign earned income is excluded so no foreign : tax can be applied. : : 另外我在去年六月前有到美国出差50天,relocate前的台湾收入是否需向美国缴税呢？ : : 希望各位有经验的前辈们能给小弟一些意见或建议,谢谢各位. : Yes, you have to include your worldwide income for the entire year too. : There is another option for situation like yours - do a "dual-status" in : which you are treated as resident only for the part you're in the US. : Therefore you only report your worldwide income during the time you are in : the US. You cannot file jointly with your wife but may claim her exemption : on your tax return. : I suggest you calculate both situations and see which one is more favorable. --

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