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sinxccc 然而你说的是报税身份而不是通常意义上的身份。
An alien is any person who is not a United States citizen. The Internal Revenue Service (IRS) classifies aliens as either resident Aliens or non-resident Aliens.
这个定义是税务局下的,仅限于报税时确认税率项目,而不是通常意义上认定你是否是居民。
另外你要说 F1 签证的话, F1 前 5 年都是 NRA ,每年报税只能填 8843 或者 1040NR 。
我另外找到了一篇博客[1],其中提到了法律定义上的 Resident ,摘录如下:
The term “ United States resident ” means –
- (i) any individual who –
-- (I) is a United States citizen or a resident alien and does not have a tax home (as defined in section 911(d)(3)) in a foreign country or
-- (II) is a nonresident alien and has a tax home (as so defined) in the United States and
- (ii) any corporation, trust, or estate which is a United States person (as defined in section 7701(a)(30)).
可以看到,在美国报税的 NRA 也是看做 Resident 的。
其中的 Tax Home 定义如下[2]:
Your tax home is the general area of your main place of business, employment, or post of duty, regardless of where you maintain your family home.
...
You are not considered to have a tax home in a foreign country for any period in which your abode is in the United States. However, your abode is not necessarily in the United States while you are temporarily in the United States.
...
The location of your abode often will depend on where you maintain your economic, family, and personal ties.
也就是说,衣食住行都在美国当地,即可以认定为 Tax Home 在美国,也就间接确立了 Resident 身份。
[1]:
https://llstuler.wordpress.com/2009/11/02/the-u-s-resident/[2]:
https://www.irs.gov/Individuals/International-Taxpayers/Foreign-Earned-Income-Exclusion---Tax-Home-in-Foreign-Country