本文发表在 rolia.net 枫下论坛除非married u.s. citizen or resident alient by the end of the year, 才能算全年us resident. 研究好几天pub.519, 感觉左堵右堵都没得躲. 咳, 就是没得可能在加和在美同时拿resident 好处, 税法都不傻, 怎么报也没用.

First Year of Residency

If you are a U.S. resident for the calendar year, but you were not a U.S. resident at any time during the preceding calendar year, you are a U.S. resident only for the part of the calendar year that begins on the residency starting date. You are a nonresident alien for the part of the year before that date.


Restrictions for Dual-Status Taxpayers

The following restrictions apply if you are filing a tax return for a dual-status tax year.

1) Standard deduction. You cannot use the standard deduction allowed on Form 1040. However, you can itemize any allowable deductions.

2) Exemptions. Your total deduction for the exemptions for your spouse and allowable dependents cannot be more than your taxable income (figured without deducting personal exemptions) for the period you are a resident alien.

3) Head of household. You cannot use the head of household Tax Table column or Tax Computation Worksheet.

4) Joint return. You cannot file a joint return. However, see Choosing Resident Alien Status under Dual-Status Aliens in chapter 1.

Choosing Resident Alien Status
If you are a dual-status alien, you can choose to be treated as a U.S. resident for the entire year if all of the following apply.
· You were a nonresident alien at the beginning of the year.
· You are a resident alien or U.S. citizen at the end of the year.
· You are married to a U.S. citizen or resident alien at the end of the year.
· Your spouse joins you in making the choice.

5) Tax rates. If you are married and a nonresident of the United States for all or part of the tax year and you do not choose to file jointly as discussed in chapter 1, you must use the Tax Table column or Tax Computation Worksheet for married filing separately to figure your tax on income effectively connected with a U.S. trade or business. You cannot use the Tax Table column or Tax Computation Worksheet for married filing jointly or single. However, you may be able to file as single if you lived apart from your spouse during the last 6 months of the year and you are a:
Married resident of Canada, Mexico, or the Republic of Korea (South Korea), or Married U.S. national.


6) Tax credits. You cannot claim the education credits, the earned income credit, or the credit for the elderly or the disabled unless:
You are married, and You choose to be treated as a resident for all of 2007 by filing a joint return with your spouse who is a U.S. citizen or resident, as discussed in chapter 1.


Exemptions
As a dual-status taxpayer, you usually will be able to claim your own personal exemption. Subject to the general rules for qualification, you can claim exemptions for your spouse and dependents when you figure taxable income for the part of the year you are a resident alien. The amount you can claim for these exemptions is limited to your taxable income (figured before subtracting exemptions) for the part of the year you are a resident alien. You cannot use exemptions (other than your own) to reduce taxable income to less than zero for that period.

Special rules apply to exemptions for the part of the tax year you are a nonresident alien if you are a:

Resident of Canada, Mexico, or the Republic of Korea (South Korea),

U.S. national, or

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