B2延期税务咨询

楼主持B2签证去年11月来美，准备申请延期，下半年回国，一旦延期就不可避免的符合183天RA实际居住测试。我在美国没有工作，但是有美股A股虚拟货币投资，真报税的话会比较复杂（今年亏损严重，但是算起来会极其复杂，虚拟货币就是糊涂账乱的很）。

按中国税法我也是中国税务居民，我研究了下Tax Guide for Aliens文档，还有US-China Tax Treaty Documents，我这种情况属于按两边国内法双重税务居民身份，可以通过条约确认为一国税务居民，第一条test就是在哪有permanent home，我在美国没有定居点，在中国有。我这种情况应该可以在美国申请作为NRA报税吧。有这方面专家吗聊聊

Paragraph 2 provides that, where an individual is considered to be a resident of both Contracting States under their respective domestic laws, the competent authorities shall consult together to determine of which State the individual shall be a resident for purposes of the Agreement. In making that determination, the competent authorities will be guided by the rules of paragraph 2 of Article 4 of the United Nation's Model Double Taxation Convention between Developed and Developing Countries. (See Article 5 of the Protocol.) Those rules are the same as the rules contained in the corresponding paragraph of the OECD and U.S. Models. The first test is where the individual has his permanent home. If he has a permanent home in both countries the second test is where his personal and economic ties are closer (center of vital interests). If that test is inconclusive, or if the individual does not have a permanent home in either State, the next test is his place of habitual abode. The fourth test is nationality. If the individual is a national of both States or of neither of them, the competent authorities are instructed to settle the issue so as to assign a single State of residence. Once established under this article, the residence of the individual remains the same for all purposes of the Agreement.

根据IRC substantial presence test你已经是RA，如果是因为疫情（或者medical condition）滞留，可以exempt滞留的那一部分days.

用OECD determine有tax treaty的国家之间determine dual residents的思路正确，就是permanent home→habitual abode→nationality。不过还要看这个收入的source rule，你这投资收入算interest还是dividend？

瓶倾 发表于 2022-6-1 22:52
根据IRC substantial presence test你已经是RA，如果是因为疫情（或者medical condition）滞留，可以exempt ...

只是买卖差价，这个不属于interest/dividend吧。

疫情exempt好像只能60天，减掉60天我还是够183天。