感謝dusa大大的協助,這樣一來我比較有概念了.
看來還是找會計師來幫忙報稅比較不怕弄錯細節.
不知道有沒有推薦的會計師呢？我現在工作地點是在Santa Clara, San Jose這一帶,
如果有版友有名單可以推薦的話,還請不吝賜教,謝謝各位.
※ 引述《dusa (YPL)》之銘言：
: ※ 引述《singingman (老人)》之銘言：
: : 小弟去年六月從台灣拿Ｌ1來加州工作,老婆仍然留在台灣工作,尚未申請L2赴美生活.
: : 因為今年要開始在美國報稅,爬文之後了解配偶是exemption不是dependent.
: : 由於老婆以前在美國念書打工有申請了SSN,所以請教版上各位前輩我是否可以在今年
: : 報稅的時候以稅務居民的身份用她的SSN報Married Jointly Filing?
: Yes, you have to file a statement according to the following:
: https://www.irs.gov/Individuals/International-Taxpayers/Nonresident-Spouse-Treated-as-a-Resident
: : 如果可以的話,老婆是不是也要把台灣的收入向美國一起報稅？
: Yes, if you claim your nonresident spouse as resident, her worldwide
: income for the entire year needs to be included on 1040 with you.
: You are both subject to FBAR (form 114) reporting too.
: : 她的台灣收入是否有tax credit可以抵免呢？
: Yes, however, you may take foreign earned income exclusion concurrently.
: Normal case is the entire foreign earned income is excluded so no foreign
: tax can be applied.
: : 另外我在去年六月前有到美國出差50天,relocate前的台灣收入是否需向美國繳稅呢？
: : 希望各位有經驗的前輩們能給小弟一些意見或建議,謝謝各位.
: Yes, you have to include your worldwide income for the entire year too.
: There is another option for situation like yours - do a "dual-status" in
: which you are treated as resident only for the part you're in the US.
: Therefore you only report your worldwide income during the time you are in
: the US. You cannot file jointly with your wife but may claim her exemption
: on your tax return.
: I suggest you calculate both situations and see which one is more favorable.