DWQA QuestionsCategory: Federal[求助]Nonresident Spouse Treated as a Resident和F1第六年RA报
Anonymous Staff asked 2 years ago
Pub 519 page 9关于Nonresident Spouse Treated as a Resident有一句话: Neither you nor your spouse can claim under any tax treaty not to be a U.S. resident. 这句话到底是什么意思呢? 我的理解是即使有treaty,你们也要被treated as resident。 但是也可能这句话意思是Neither you nor your spouse can claim any tax treaty? 然后又上irs网站查了一下 http://www.irs.gov/Individuals/International-Taxpayers/U.S.-Cit 有这么一段话 Generally, neither you nor your spouse can claim tax treaty benefits as a resident of a foreign country for a tax year for which the choice is in effect and you are both taxed on worldwide income. However, the exception to the saving clause of a particular tax treaty might allow a resident alien to claim a tax treaty benefit on certain specified income. You must file a joint income tax return for the year you make the choice, but you and your spouse can file joint or separate returns in later years. 关于F1 US-CHINA的5000 treaty是saving clause of the treaty (其实一直没弄懂这 句话的意思)。是不是说F1的5000treaty仍然使用,夫妻联合报税可以以resident alien的身份claim 5000treaty啊?
1 Answers
Tax1on1Tax1on1 Staff answered 6 months ago
  1. 即便你在美的第六年开始成为US resident; 根据US China Tax Treaty, 如果你是China tax resident的话,符合条件的话也还可以享受5000免税条款。跟是否已婚无关。
  2. 特定情况下,已婚的非居民可以和配偶选择合报,成为美国税收居民。具体参考 6013(g) 6013(h)