서류 미비자 세금보고 1040 EZ - ASK미국

c**eca**** 님 답변 답변일 5/1/2020 3:31:18 PM

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 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.
You were physically present in the U.S. on 180 days in each of the years 2017, 2018, and 2019. To determine if you meet the substantial presence test for 2019, count the full 180 days of presence in 2019, 60 days in 2018 (1/3 of 180), and 30 days in 2017 (1/6 of 180). Since the total for the 3-year period is 270 days, you are considered a resident under the substantial presence test for 2019 .

c**eca**** 님 답변 답변일 5/1/2020 3:35:54 PM

However, you are able to answer "NO" for the question below:

Can you show that for the current tax year (2019) you have a tax home in a foreign country and have a closer connection to that country? This is only for U.S. income tax return filing purpose.
than to the United States?

s**ar**** 님 답변 답변일 5/2/2020 11:16:10 AM

많은 도움이 됐습니다.
답변해주셔서 감사합니다!

최경규 님 답변 [이민/비자] 답변일 5/2/2020 6:22:41 AM

서류 미비자로 장기간 세금보고를 해 오셨다면 당연 거주요건(substantial presence test)을 충족하시므로 1040 EZ 을 제출하셔야 하는 외국인으로 분류되고, 1040 NR을 사용하지 않으시는 것이 좋을 것으로 생각됩니다. 앞으로 영주권/시민권을 받으시거나 기회가 있으실 때 거주민(Resident) 기록이 유리하기 때문입니다.

최경규 [이민/비자]

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Q.서류 미비자 세금보고 1040 EZ

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