F2/J2 的税务居民和非居民身份随 F1/J1

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我和先生是2016年7月来美到现在。他是博后,J1签证,有三年免税。我是J2签证,申请了EAD,2017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?

这位读者的脑子有点绕:Resident Alien 就是居民,Noresident Alien 就是非居民,不存在「Resident Alien 算居民还是非居民」的问题。

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 Springtax 或 Glaciertax 报税。

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Derek Yang 生于湘西农村,毕业于北京大学,曾在广东省中山电视台、北京盛唐传扬公关公司、迪思传媒集团工作,2012 年底移居美国首都华盛顿特区,在 Arlington 生子、Falls Church 买房。了解更多,请参见:戴睿可美国日记美国攻略(ZAQ.US)、眼界计划

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