[問題] 綠卡第一年報稅問題

看板Immigration作者lihohsin (新)時間1年前 (2023/02/27 00:36)推噓3(3推 0噓 7→)

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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: 73.223.157.99 (美國) ※ 文章網址: https://www.ptt.cc/bbs/Immigration/M.1677429417.A.0C4.html

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