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F2/J2 的税务居民和非居民身份随 F1/J1


[我先生] 是博后,J1 签证,有三年免税。我是 J2 签证,申请了 EAD,[去] 年有个 part time 工作,有一点收入,收到了雇主给的 Form 1099-MISC 。看了您的介绍,我这种情况应该属于 Resident Alien,请问能用您说的软件 TurboTax 报税吗?这个 Resident Alien 在报税时到底算居民身份还是非居民身份呢?

J1 签证若是学生前 5 年为非居民;若是研究人员前 2 年为非居民、前 3 年内税务豁免。在是否算税务居民这个问题上,J2/F2 随 J1/F1,参见康奈尔大学给国际学生的说明

Exemptions from the “Substantial Presence Test”


A student on an 「F」, 「J」, 「M」, or 「Q」 visa and substantially complies with the requirements of that visa. Immediate family members of a student are also counted as students for this purpose. Students are exempt from the 「substantial presence」 test for 5 years. But any part of a calendar year in which the student is present in the US counts as a full year.

Teacher or Trainee

A person who was primarily admitted to the US to teach or research (not study); is temporarily present with 「J」 or 「Q」 visa status. Teachers and trainees are exempt from the 「substantial presence」 test only if they have been in the US no more than 2 out of the last 6 years. Any part of a calendar year in which the person was present counts as a full year.

You may be a Resident for Tax Purposes if:

  • You are an F1 or J1 student (or F2 or J2 dependent) who entered the US in 2012 or earlier.
  • You are a J1 scholar (or J2 dependent of a J1 scholar) who entered the US in 2015 or earlier.
  • You are on an H1B or TN visa and were in the US at least 183 days in 2017.
  • You became a 「green card」 holder (US permanent resident) in 2017.

回到这位读者的问题:TA 是税务上的非居民;可用 SpringtaxGlaciertax 报税。

Derek Yang

生于湖南,先后在北京和广东学习与工作。2013年移居美国。EB-1 职业移民。非移民律师、非移民中介。Twitter @mrderekyang

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2 responses to “F2/J2 的税务居民和非居民身份随 F1/J1”

  1. Xin Avatar

    博主你好,我也有一个疑问,如果是 RA 居民,J1 和 J2(有工作)报第三年的税,是否可以联合报税,应该用哪个软件呢?听说给小孩申请 ITIN 可减免税,该如何申请呢?谢谢!

    1. Fan Zhao Avatar
      Fan Zhao

      RA 可以联合报税,用任何软件报税都可以。但是要给小孩申请 ITIN 的话,就不能 e-file,见《如何申请 ITIN 个人纳税识别号码》。

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