※ 引述《sswu533 (33)》之銘言：
: 我的狀況如下:
: 2014/9 以F1到美念書
: 2018/4 畢業
: 2018/1-4 有TA收入
: 2018/7 以OPT開始工作
: 2018/10 OPT轉H1B 繼續工作
: 最近分別以RA 及NRA身分, 試算了2018報稅, 發現以RA報稅有利,通過爬文了解, 2018年可用first year choice 取得RA身份，但有一問題仍搞不清楚？請教大家
: 2018是全年均可用RA報稅,
: 或是
: 1至9月仍需以NRA報稅,10-12月以RA報稅
我與這串的人一樣都是在2018年10月份拿到H1B且已婚
看了很多網路上的中文文章還有版上都說只要今年(2019)在美超過183天就可以報2018
全年RA
但我看了2019年IRA的US Tax Guide卻感覺好像是相左的。
引用2018 tax return guide issued at Feb. 2019, chapter 1
Substantial Presence Test
You will be considered a U.S. resident for tax
purposes if you meet the substantial presence
test for calendar year 2018. To meet this test,
you must be physically present in the United
States on at least:
1. 31 days during 2018, and
2. 183 days during the 3-year period that includes
2018, 2017, and 2016, counting:
a. All the days you were present in 2018, and
b. 1/3 of the days you were present in 2017, and
c. 1/6 of the days you were present in 2016.
照這上面說的只有2018年還剩超過183天之前拿到H1B才能通過Substantial Presence Test
因為F1的時間是不能被計算的。這樣的話我算是別無選擇一定要用Dual status報稅吧?