再請教一個問題 這一條用nonresident報稅會導致綠卡被取消 這僅僅是指聯邦稅嗎? 也就是綠卡不能用1040NR報 州稅各州都不同 像加州只要有加州收入不是加州居民就得申報nonresident 應該不可能因為這樣就導致綠卡出狀況吧? 美國人的法規總是沒寫清楚 解讀起來真的很累 很多時候很膽戰心驚 ※ 引述《lihohsin (新)》之銘言： : 由於之前看到說綠卡身分如果用nonresident身分報稅會導致綠卡被取消 : 但是根據國稅局的規定 resident是從取得綠卡的第一天開始算(不符合實際居住測試) : 那這樣綠卡第一年報稅就是採用Dual Status 的方式報稅(取得綠卡之前是NRA,綠卡之後是RA) : 但這樣報稅符合國稅局的規定 但會不會有可能將被移民局找麻煩 : 說是以NRA的方式報稅綠卡被取消 : 這問題困擾了我大半年 : 索性我就查了移民局的政策手冊 : 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. : 如果按照這段的解釋,取得永久居民之後採用非居民身分報稅推定放棄永久居民身分 : 在取得永久居民身分之前用非居民身分報稅並不影響永久居民身分 : 這樣理解對嗎? : 另外根據國稅局的規定 : 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. : 是不是只要符合國稅局的規定報稅就不會影響永久居民身分 --

※ 發信站: 批踢踢實業坊(ptt.cc), 來自: 209.237.159.202 (美國) ※ 文章網址: https://webptt.com/m.aspx?n=bbs/Immigration/M.1681347120.A.893.html ※ 編輯: lihohsin (209.237.159.202 美國), 04/13/2023 08:59:21 第一次報稅,真的很累,總擔心這擔心那的 第二年無論如何都是resident就都沒問題了 根據這段話 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. 這裡面的意思是不是應該這樣解讀 取得綠卡之後使用非居民身分報稅視同放棄綠卡 意思是在取得綠卡的時間點之後就不能以非居民的身分報稅 就是報稅時前一年度這個月是在取得綠卡之後所以用居民報稅就OK 在取得綠卡之前的時間點用非居民報稅 不在這條的範圍內 所以不管是州稅以及聯邦稅都適用 而不是說一旦是綠卡身分所有提交的稅表就不能有非居民稅表的部分 這樣解讀對嗎? ※ 編輯: lihohsin (73.223.157.99 美國), 04/13/2023 23:28:44 感謝回答,這樣我就清楚了 所以就是符合規定的報稅方式 不會違反這條 主要指的是聯邦稅的部分 州稅是後面那段 漏報州稅才會被推定放棄綠卡 之前有個律師在FB回答說她從來沒聽過有人因為報稅問題失去綠卡 感謝 ※ 編輯: lihohsin (209.237.159.202 美國), 04/14/2023 06:22:29 ※ 編輯: lihohsin (209.237.159.202 美國), 04/14/2023 06:29:41