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isabellaBear 发表于 2021-5-26 12:15
You will be considered a United States resident for tax purposes if you meet the substantial presenc ...

lz 问题的重点是 F1 exempt 的年怎么算. 不是 183 怎么算.

You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least:

31 days during the current year, and
183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
All the days you were present in the current year, and
1/3 of the days you were present in the first year before the current year, and
1/6 of the days you were present in the second year before the current year.


传送门：

https://www.irs.gov/individuals/...ntial-presence-test

"You will not be an exempt individual as a student in 2020 if you have been exempt as a teacher, trainee, or student for any part of more than 5 calendar years" - https://www.irs.gov/publications/p519

并没有说 consecutive 5 years. 我认为你从 2015 开始, 不管中间是否回国, 换签证, 你都是不再 exempt 了. 都要算 183 天. 又因为你去年全年都在美国, 所以你是 resident.

我也是CPA，同意第二cpa的说法，你第一次2011-2015就已经满五年了，所以第二次来的时候都需要按照183天计算resident

SuperAmy06 发表于 2021-05-27 10:15:15
我也是CPA，同意第二cpa的说法，你第一次2011-2015就已经满五年了，所以第二次来的时候都需要按照183天计算resident

谢谢你帮我解答，但我还有一个疑问是我第一次来美国算起来其实没有满60个月，也能算五年吗？

ww2465 发表于 2021-05-27 10:32:55
谢谢你帮我解答，但我还有一个疑问是我第一次来美国算起来其实没有满60个月，也能算五年吗？

不是按照实际月份，而是calendar year， 也就是说如果你12/31/2016以f1入境美国，2016年就算是第一年