Q.오바마케어 보충질문 답변 부탁드립니다
지역Georgia
아이디c**tk012****
조회1,856
공감0
작성일8/10/2017 12:06:14 PM
IRS홈페이지에 보면 오바마케어 벌금부과대상과 관련한 아래의 내용중에 미국거주 첫해의 듀얼스테이터스에일리언도 적용대상에서 제외된다고 맨 밑단락을 보면 나와있는데 그렇다면 미국으로 처음 이민온 영주권자의 첫해는 듀얼스테이터스이므로 의료보험을 들지 않아도 오바마케어벌금이 없다는 것으로 이해되는데 맞는지요?
항상 감사드립니다
Q)Are all individuals living in the United States subject to the individual shared responsibility provision?
Foreign nationals who live in the United States for a short enough period of time that they do not become resident aliens for federal income tax purposes are exempt from the individual shared responsibility payment even though they may have to file a U.S. income tax return. The IRS has more information available on when a foreign national becomes a resident alien for federal income tax purposes.
Individuals who are exempt under this rule include:
Nonresident aliens;
Dual-status aliens in their first year of U.S. residency;
Nonresident aliens or dual-status aliens who elect to file a joint return with a U.S. spouse;
Individuals who file a Form 1040NR or Form 1040NR-EZ (including a dual-status tax return for their last year of U.S. residency); and Individuals who are claimed as a personal exemption on a Form 1040NR or Form 1040NR-EZ