谢谢各位的指点, 但我还是不太明白大家说的点, 所以再回文询问一下 1. 我的疑问是, 是否在有绿卡的状况下, 就可以自由选择 "full year resident" 或 "dual status" 来申报 在 pub 519 中 Choosing Resident Alien Status If you are a dual-status alien, you can choose to be treated as a U.S. resident for the entire year if all of the following apply. (a) You were a nonresident alien at the beginning of the year. (b) You are a resident alien or U.S. citizen at the end of the year. (c) You are married to a U.S. citizen or resident alien at the end of the year. (d) Your spouse joins you in making the choice. This includes situations in which both you and your spouse were nonresident aliens at the beginning of the tax year and both of you are resident aliens at the end of the tax year. 其中 (c) 的意思让我不解. 意思是指只有结婚状态的人 (而且是与us citizen 或 resident alient 结婚), 才可以自由选择的权利吗? 所以若我是绿卡单身, 就不能选 full year resident? 而且一定要填二种表单? (1040 & 1040NR) 然後若我是绿卡己婚,太太也是绿卡, 就可以自由选择? 2. 若是可以选择 "full year resident" 申报的话, 我是否就可以直接使用最简单的 1040-EZ 申报了 (taxable income < 100k，　然後似乎也满足其它条件) 3. 关於 J 大的回文 → jclin: https://goo.gl/gsk6J6 有绿卡不能用1040NR。不报full year 03/21 04:04 → jclin: ,PR之前本来就收入不用就缴美国税 感觉意思又是我不符合 dual status (因为我有绿卡 -> 不能用 1040NR -> 无法申报 dual status non-resident 那一个部分) ?? 所以一定要用 full year resident 来申报 (然後美国境内收入只有最後几个月, 前面算 海外所得) 是这个意思吗? --

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