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F2/J2 的税务居民和非居民身份随 F1/J1

我之前介绍过美国报税居民（RA）和非居民（NRA）的定义和区别，有读者问：

[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”

Students

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。

更多 # 报税知识 # 文章

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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Comments

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

  1. Xin Avatar
    Xin

    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！

    Reply
    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》。

      Reply

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