居民+非居民配偶可按已婚夫妻联合报税

Derek Yang·2022-02-02

生活常识

·9 Comments·0

我之前介绍过税务居民（Resident Alien; RA）和非居民（Nonresident Alien; NRA）的区别，有读者问，如果夫妻俩一个是 RA 、一个是 NRA，怎么报税？

居民+非居民配偶的选择

有两种选择：

分开申报。
可以将另一位 NRA 配偶视为 RA 并联合申报（Married Filing Jointly）。这通常是最优的办法。除了 RA + NRA 外，Dual-Status Alien + NRA 甚至 Dual-Status Alien + Dual-Status Alien 都可以使用这以方法联合报税，只要其中一人在年底的时候是居民即可。

参见 IRS 说明：

If, at the end of your tax year, you are married and one spouse is a U.S. citizen or a resident alien and the other is a nonresident alien, you can choose to treat the nonresident as a U.S. resident. This includes situations in which one of you is a nonresident alien at the beginning of the tax year, but a resident alien at the end of the year, and the other is a nonresident alien at the end of the year.
If you and your nonresident alien spouse do not make the election to treat your nonresident alien spouse as a U.S. resident alien, you may be able to use head of household filing status. To use this status, you must pay more than half the cost of maintaining a household for certain dependents or relatives other than your nonresident alien spouse.

若选择将 NRA 配偶视为 RA：

两人的联邦个人所得税都按 RA 计算，社保（Social Security）和 Medicare 仍然可按 NRA 计算；参见 Aliens Employed in the U.S. – Social Security Taxes.
两人必须联合申报（即不能选择将 NRA 配偶视为 RA 然后又两人分开申报）。
作为 RA 两人都必须申报全球（美国境内 + 美国境外）收入。
税务居民不能申请外国居民享受的 tax treaty benefits，但中美税务协议规定的豁免情形除外；该条款原文为：「Notwithstanding any provision of the Agreement, the United States may tax its citizens. Except as provided in paragraph 2 of Article 8, paragraph 2 of Article 17, and Articles 18, 19, 20, 22, 23, 24 and 26 of this Agreement, the United States may tax its residents (as determined under Article 4).」这些豁免情形包括联属企业、退休金、政府服务、教师和研究人员、学生和实习人员、「其他所得」、「消除双重征税」等条款。简单说，普通的 J/F 等身份仍然可以享受免联邦税、 $5000 免税额等优惠。

《J1 签证 3 年免联邦税和 F1 签证 $5,000 免税额政策》

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