补充一下，根据是在publication 519, page 9 -newid(smartpig) @安省华人论坛:安省枫下论坛 The Rolia Forum of Ontario

补充一下，根据是在publication 519, page 9

newid(smartpig)

原文如下：
Choosing Resident Alien Status

If you are a dual-status alien, you can choose to
be treated as a U.S. resident for the entire year if
all of the following apply.

• You were a nonresident alien at the beging-
ning of the year.
• You are a resident alien or U.S. citizen at
the end of the year.
• You are married to a U.S. citizen or resi-
dent alien at the end of the year.
• Your spouse joins you in making the
choice.
This includes situations in which both you and
your spouse were nonresident aliens at the be-
ginning of the tax year and both of you are
resident aliens at the end of the tax year.

我的问题是，对于第三条（You are married to a U.S. citizen or resi-
dent alien at the end of the year.）因为我没待满183天，是不是我老公就不满足这一条？

(#3476549@0)
Last Updated: 2007-2-4
This post has been archived. It cannot be replied.

Telephone Assistance,Face-to-Face Assistance

-oopp(ops); 2007-2-1 (#3471925@0)

Thank you! -newid(smartpig); 2007-2-2 (#3472595@0)
You have to file 1040NR according to the tax treaty, unless you changed your status in Canada to non-resident. -ramonzzf(zhanglang); 2007-2-12 (#3491754@0)

我觉得你LG满183天就应该算是RESIDENT。至于你可以选择JOINT。看IRS的网页介绍。 -san.jose(圣荷西); 2007-2-2 (#3472614@0)

认真读了一下，我也开始糊涂了。象你这样的情况，即使你满足183天，也不能选RESIDENT吧？因为你LG也不是RESIDENT。是相互的关系。是不是都只能算DUAL RESIDENT？请专家们来回答吧。 -san.jose(圣荷西); 2007-2-2 (#3472628@0)

We have similiar situation, need help! -rainbowtree(不懂); 2007-2-2 (#3472759@0)

最好找PROFESSIONAL如E＆Y，PRICEWATERHOUSE等，不是便宜的那种。美国第一年保税非常非常麻烦，所以很多公司一般在MOVING PACKAGE里包括第一年找PROFESSIONAL保税的费用作为MOVING COST的一部分。费用一般在数千元。 -chuguodajiang(成得臣); 2007-2-2 (#3472779@0)

你报过了?#3426185@0 -oopp(ops); 2007-2-2 (#3472952@0)
枫叶旗下 / 美国话题/ 找懂的美国和加拿大个人报税会计师. 请介绍... -tenthcup(一般般); 1.2 21:44 (#3407832@0) -ustax(roliatax); 2007-2-2 (#3473021@0)
如果第一年报1040NR，并不难，照着instruction酌模几天就出来了 -nodream(～～～); 2007-2-2 (#3473067@0)

建议你把你所根据的条文的链接贴出来，方便大家查找。谢谢！ -ustax(roliatax); 2007-2-2 (#3473012@0)

谢谢你们的热心讨论。我是读的下载的pdf文件，网站上的信息好像没有pdf文件完整详细。 -newid(smartpig); 2007-2-4 (#3476554@0)

1）你老公是Dual status, 但可以Head of household 报税 2）你是non-resident alien，只能file seperately. -searchant(antant); 2007-2-2 (#3473014@0)

It seems we can also file the return jointly, but which one is better for us -rainbowtree(不懂); 2007-2-2 (#3473840@0)

Yes, you can file the return jointly. -ustax(roliatax); 2007-2-2 (#3474178@0)

问题是如果我们file the return jointly, we have to claim our income from Canada. Can we use the tax in USA as credit in filing the return of Canada. My question is 美国resident alien 在Canada 如何报税，可以用美国的税作为CANADA的CREDIT ？输入混乱，请见谅 -rainbowtree(不懂); 2007-2-3 (#3475274@0)

那是不是比file jointly要多交很多税？难道就因为我晚来几十天？如果是这样，很不公平啊。。。 -newid(smartpig); 2007-2-4 (#3476572@0)

Topic 851 - Resident and Non–Resident Aliens -ustax(roliatax); 2007-2-2 (#3474176@0)

Publication 519 (2005), U.S. Tax Guide for Aliens -ustax(roliatax); 2007-2-2 (#3474181@0)

Resident Aliens ------ You are a resident alien of the United States for tax purposes if you meet either the green card test or the substantial presence test for the calendar year (January 1-December 31). -ustax(roliatax); 2007-2-2 (#3474185@0)

1。你LG满足resident alien 的条件。 2。你符合"nonresidentspouse treated as a resident"的条件。 3。你们能 file jointly。 -ustax(roliatax); 2007-2-2 (#3474191@0)

那啥是dual status 呢？ -searchant(antant); 2007-2-2 (#3474727@0)
请读完DUAL STATUS这一章再回答。我当时也跟你一样想，读完就改变看法了。 -san.jose(圣荷西); 2007-2-2 (#3474743@0)

请直接告诉我，我哪里说的不对。我也不是随便发表意见的。谢谢！ -ustax(roliatax); 2007-2-3 (#3474929@0)

按网站的definition, 她老公应该是Dual-Status Alien -san.jose(圣荷西); 2007-2-3 (#3474973@0)

Dual Status Alien and Resident Alien filing jointly with spouse, which one is better in this case -rainbowtree(不懂); 2007-2-3 (#3475276@0)

同问。 -newid(smartpig); 2007-2-7 (#3483947@0)

补充一下，根据是在publication 519, page 9 -newid(smartpig); 2007-2-4 {810} (#3476549@0)
原文如下：
Choosing Resident Alien Status

If you are a dual-status alien, you can choose to
be treated as a U.S. resident for the entire year if
all of the following apply.

• You were a nonresident alien at the beging-
ning of the year.
• You are a resident alien or U.S. citizen at
the end of the year.
• You are married to a U.S. citizen or resi-
dent alien at the end of the year.
• Your spouse joins you in making the
choice.
This includes situations in which both you and
your spouse were nonresident aliens at the be-
ginning of the tax year and both of you are
resident aliens at the end of the tax year.

我的问题是，对于第三条（You are married to a U.S. citizen or resi-
dent alien at the end of the year.）因为我没待满183天，是不是我老公就不满足这一条？

IRS FAQ -searchant(antant); 2007-2-5 {325} (#3479273@0)
I am a nonresident alien. Can I file a joint return with my spouse?

Generally, you cannot file as married filing jointly if either spouse was a nonresident alien at any time during the tax year.

However, nonresident aliens married to U.S. citizens or residents can choose to be treated as U.S. residents and file joint

打电话问了，标准答案跟你说的一样。 -newid(smartpig); 2007-2-7 (#3483944@0)

谢谢！ -ustax(roliatax); 2007-2-7 (#3484118@0)
再友好的提醒你一次，IRS 的Rep水平参差不齐，我有上10 次电话经历。结论是：红宝书是Publication -searchant(antant); 2007-2-12 (#3492065@0)

谢谢提醒。你说得对。其实接我电话那个rep水平跟我差不了多少。简单一个问题，害我一个小时才搞清楚（其实是她才搞清楚）。不过对照条文，我认为我现在的理解是正确的。 -newid(smartpig); 2007-2-12 (#3493052@0)

请问你现在的理解是什么？ -ustax(roliatax); 2007-2-12 (#3493064@0)

MY question is: in order to file joint return, we have to treat non-resident spouse as resident -victorzhou(patty); 2007-2-12 {302} (#3493224@0)

then we have to treat both of us as resident for the whole year and report all the income (including that from canada) to IRS.

The "First Year Choice" or "Dual Status" are only for filling tax return separately.

If filled joint return, we have no other choice.

Can someone confirm for me?

I agree with you. But, unless you buy more RRSP in Canada, otherwise whatever more you get back from uncle Sam, you need to hand over to CRA later. Agree? -nix(梦似烟花心似水); 2007-2-12 (#3493228@0)
Which kinds of alliens can file the tax return jointly? I couldn't find the answers from the official website. Thanks -guaimom(handsome cat); 2007-2-13 (#3493755@0)

请问楼主，你这个帖子的问题解决了吗？最终答案是什么？谢谢！ -ustax(roliatax); 2007-2-13 (#3493764@0)

顶 -searchant(antant); 2007-2-13 (#3494537@0)
对不起，现在才看到。最终结果就是：只要满足183天的条件就是resident alien, 可以夫妻联合报税。 -newid(smartpig); 2007-2-23 (#3515698@0)

请教：(1)那你们在加拿大怎么报呢？(2)报不报在美国的收入？(3)在美国报税的话就应该报全年的收入即包括加拿大的收入，对吗？(4)你和孩子办了ITIN吗?谢谢了！我的情况和你相似：我4月底过来上班，太太和儿子5月21号过来的 -mobile668(bird); 2007-2-23 (#3515946@0)

@Ontario

补充一下，根据是在publication 519, page 9

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