Резидент-нерезидент

anspa · Post by **anspa** » 07 Mar 1999 07:38

..Удалять так все..

[Сообщение редактировано - anspa (20-04-99).]

esloutsky · Post by **esloutsky** » 09 Mar 1999 20:09

Residency for tax purposes differs from residency for immigration purposes. US tax law contains two separate tests to determine residency status of foreign national: green card test and substantial presence test. If the foreign national satisfies either one of those tests for all or any part of tax year, such individual IS a US resident for that part of the year. Thus in the initial year, such individual may be a nonresident for part of the year and a resident for part of the year.

Green card is pretty self-explanatory.
A few words on substatntial presence test:

to meet such test a foreign national must be physically present in the US for at least:
-31 days during the current year, AND
183 days during the tree-year period that includes the current year and two previous years, under the following formula:
current year number of days X 1 =
1st preceeding year number of days X 1/3=
2nd preceeding year number of days X 1/6=______
(days)

So if you are physically present in the US during the current year for more than 183 days - you are a resident for US tax purposes.

Personally, it is much more beneficial for me to be a resident in the US since you can qualify for deductions.

There are a lot of exceptions (as usually), such as:
Any time presents in the US as
-foreign government related individuals
-teachers or trainees (J and Q visas)
-students (F,J,M and Q visas),
-......
is considered to be "present as exempt individual" and should be excluded from "substantial presence" calculation.

Уф-ф-ф.

Comments are appreciated

Mr. Petersburger, I would appreciate if you add some useful info re. double tax treaties.

Evgeny

[Сообщение редактировано - esloutsky (09-03-99).]

amkrei · Post by **amkrei** » 09 Mar 1999 20:59

Так что же получается ?
181 день + H1B1 и ты резидент для налового управления.
Кто еще сможет что-либо прояснить. Времени не так много осталось. Даже не жалко $50 на переделку, а хотелось бы правильный документик послать.

Kate · Post by **Kate** » 09 Mar 1999 22:29

Mr. Esloutsky prosto protsetiroval instructions po zapolneniu tax forms. Lichno ya s nim soglasna i zapolnyau vse tax forms as a resident, nahodyas' zdes' na H1 vize.
A esche u nas v PA state taxes odinakovy dlya residentov i ne residentov - 2.8%. Tak chto raznitsy net nikakoj.

Naschet double tax treaties mne tozhe interesno. Eto mezhdu razlichnymi shtatami ili net?

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Kate

DP · Post by DP » 09 Mar 1999 23:03

Aga - tov . ESloutsky - bud' laskov - tisni URL ili nomer instrukstii IRS po opredeleniu etoi TSR'nosti dlya tselei nalogooblojenia

------------------
DP

http://members.tripod.com/DeeePeee/H1B/ ... ation.html

anspa · Post by **anspa** » 10 Mar 1999 00:01

..Удалять так все..

[Сообщение редактировано - anspa (20-04-99).]

anspa · Post by **anspa** » 10 Mar 1999 00:09

..Удалять так все..

[Сообщение редактировано - anspa (20-04-99).]

petersburger · Post by **petersburger** » 10 Mar 1999 03:27

>Mr. Petersburger, I would appreciate if you add some useful info re. double tax treaties.

Не уверен, что я могу добавить что-либо полезное, так как моя налоговая ситуация до получения грин-карты была несколько нетипичной (J-1 + весьма большой федеральный грант от дяди Сэма). В публикации №901 на http://ftp.fedworld.gov/pub/irs-pdf/p901.pdf вроде бы все и так расписано достаточно внятно. Там и табличка есть суммарная по разным странам и типам доходов; отыскивается подходящая строка - и вперед. Впрочем, все эти тонкости актуальны только для нерезидентов.

------------------
Pavel, aka petersburger
petersburger@rocketmail.com

anspa · Post by **anspa** » 11 Mar 1999 05:45

..Удалять так все..

[Сообщение редактировано - anspa (20-04-99).]