Question

1. 2011年8月来美国 到2015年12月31日 一直都是f1 visa

请问到2015年12月31日 报税时我属于resident alien 还是non-resident alien? (网上有说即使2011年待了一天 也按一年算 是这样吗)

2. 2015年1-6月无health care, 请问如果我在2015年度依然是non-resident alien, 是否可以避免tax penalty for no insurance?

谢谢

Answer 1

报税时外国人是不会有tax penalty for no insurance的。

关于Non Resident Alien部分，请参考IRS的官方解释

Substantial Presence Test

You will be considered a United States resident for tax purposes if you meet the substantial presence test for the calendar year. To meet this test, you must be physically present in the United States (U.S.) on at least:

1. 31 days during the current year, and
2. 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
   • All the days you were present in the current year, and
   • 1/3 of the days you were present in the first year before the current year, and
   • 1/6 of the days you were present in the second year before the current year.

https://www.irs.gov/Individuals/International-Taxpayers/Substantial-Presence-Test

Comments

可是我听说对于f1学生 是不需要计算天数的 除非待够五年 这个包括大于等于五年 还是大于五年？