是不是变成NRA之后炒股卖房都不用交税…

在美国停留183天以内，captal gain是没有税的。
那我离境玩半年不就行了？ 省的税说不定比上半年班还多，Roth IRA自然也没有开户的必要了。可为什么很少有人这么做？

匿名用户 发表于 2023-2-16 11:14
我看了，哪里不对吗

首先，183天不只是当年的天数，是当年的天数+上一年的1/3+上上年的1/6。极端情况，如果你前两年呆满全年，当年就已经满183天了。所以，只要当年呆满30天（另一个需要满足的条件），就是RA了。

其次，离开然后回美国后第二年又变成了RA，离开的这段时间也就算作RA: https://www.irs.gov/individuals/ ... ng-and-ending-dates

如果这个漏洞不堵， 那是有一大把逃税的手段了。你觉得IRS会这么傻？

substantial presence test还要look back过去3年的记录。如果你公司愿意让你连续3年内一大半时间都不在美国，同时给你发美国工资，同时给你sponsor h1b，同时你不考虑绿卡的话，当然可以。 :)

因为大家主要收入还是靠上班。公司要求你是ra 在美国有住所 给你w2

这么明显的漏洞IRS会没有想到？仔细研究一下如何判断RA vs NRA吧：https://www.irs.gov/individuals/ ... ax-residency-status

匿名用户 发表于 2023-02-16 06:47:10
这么明显的漏洞IRS会没有想到？仔细研究一下如何判断RA vs NRA吧：https://www.irs.gov/individuals/international-taxpayers/determi

我看了，哪里不对吗

匿名用户 发表于 2023-02-16 08:23:55
首先，183天不只是当年的天数，是当年的天数+上一年的1/3+上上年的1/6。极端情况，如果你前两年呆满全年，当年就已经满183天了。所以，只要当年呆满30天（另一个需要满足的条件），就是RA了。

查了下, capital gain只看当年的天数

第二点也算RA是哪里看出来的？

匿名用户 发表于 2023-02-16 08:51:01
查了下, capital gain只看当年的天数

第二点也算RA是哪里看出来的？

我给的那个链接里面，看怎么定义ending date

匿名用户 发表于 2023-02-16 08:56:53
我给的那个链接里面，看怎么定义ending date

没找到你说的，能具体说一下吗。

另外我倒是看到了：In general, if you meet the substantial presence test, your residency ending date is your last day of presence in the United States followed by a period during which:

You are not present in the United States

匿名用户 发表于 2023-2-22 04:06
没找到你说的，能具体说一下吗。

另外我倒是看到了：In general, if you meet the substantial presence  ...

你找对了，但是有三个条件，你只复制了第一个。我来复制完整的

Residency Ending Date Under the Substantial Presence Test
In general, if you meet the substantial presence test, your residency ending date is your last day of presence in the United States followed by a period during which:

1. You are not present in the United States,
2. You have a closer connection to a foreign country than to the United States, and
3. You are not a resident of the United States during the calendar year following that of your last day of presence in the United States.

Under the general rule, the residency ending date is December 31 of the calendar year in which you left the United States.

However, your residency ending date is the last day during the calendar year that you are physically present in the United States if, for the remainder of the calendar year:

. your tax home is in a foreign country (cf. Rev. Rul. 93-86); and
.you maintain a closer connection to that foreign country than to the United States (cf. Treas. Reg. § 301.7701(b)-2(d)).

Note: An "exempt individual" is not considered "present in the United States" for purposes of determining the residency ending date under the substantial presence test. This rule may result in situations in which a person who was once a resident under the substantial presence test and later becomes an "exempt individual," can become a nonresident once more without ever having left the United States. See Example 6 in Tax Residency Status Examples.