Resident Alien A non-citizen who has permission to live and work in a country on a permanent basis. In the United States, a resident alien is subject to the same taxation as an American citizen, but may takeforeign tax creditson taxes that are paid to the alien's home country. ...
如果按上述标准,一个人是 U.S. Citizen 或 Resident Alien (RA),而其配偶是 Non-Resident Alien (NRA),那么可以选择(不是必须选择)把配偶当做 Resident Alien (RA) 联合报税。如果这样选择,需要在第一次这样报税时附上一份声明,具体的请参考IRS的这个页面或咨询会计师。 4. 什么是 U.S. ...
http://www.irs.gov/pub/irs-pdf/p4011.pdf 虽然resident alien可以efile，但是1042s和treaty的情况...
Resident or non-resident alien The IRS uses two tests—the green card test and the substantial presence test—for assessing your alien status. If you satisfy the requirements of either one, you’re considered a resident alien for income tax purposes; otherwise, you’re treated as a non-res...
In April, the IRS proposed regulations that address this issue.Generally speaking, a dual resident individual is a U.S. resident alien for federal income tax purposes under the IRC, who qualifies as a U.S. non-resident under a "tie-breaker" provision in a tax treaty. Tie-breaker ...
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夫妻两方都是nonresident alien，是不可以合起来报的，唯一好处是，包括中国人在内，大部分国籍的独立...
以下是对非居民外国人Non Resident Alien (NRA)的税务: 1. 没有capital gain tax。在买卖股票/ETF所获的盈利,无需缴纳税。 2. 利息interest,同样无需缴纳税。现金存在有些证券商将获得利息,赚取的利息是没有tax。 3. 股息dividend。一般美国股票(除了ADR/OTC另算),ETF,Mutual Fund的股息dividend都被预扣税wi...
and treaty rules to make sure you're withholding and filing those taxes correctly. International Tax Navigator produces all the required IRS withholding certificates, as well as 1042 tax returns and 1042-S reporting forms. Plus, you'll get the most extensive library for nonresident alien tax and...
Returning resident:This is any lawful permanent resident who has been outside the U.S. and is returning to the country. They must apply for re-admission if they've been outside the U.S. for more than 180 days.4 A resident alien can useforeign tax creditsbut a non-resident cannot. A...