感谢dusa大大的协助,这样一来我比较有概念了.
看来还是找会计师来帮忙报税比较不怕弄错细节.
不知道有没有推荐的会计师呢？我现在工作地点是在Santa Clara, San Jose这一带,
如果有版友有名单可以推荐的话,还请不吝赐教,谢谢各位.
※ 引述《dusa (YPL)》之铭言：
: ※ 引述《singingman (老人)》之铭言：
: : 小弟去年六月从台湾拿Ｌ1来加州工作,老婆仍然留在台湾工作,尚未申请L2赴美生活.
: : 因为今年要开始在美国报税,爬文之后了解配偶是exemption不是dependent.
: : 由于老婆以前在美国念书打工有申请了SSN,所以请教版上各位前辈我是否可以在今年
: : 报税的时候以税务居民的身份用她的SSN报Married Jointly Filing?
: Yes, you have to file a statement according to the following:
: https://www.irs.gov/Individuals/International-Taxpayers/Nonresident-Spouse-Treated-as-a-Resident
: : 如果可以的话,老婆是不是也要把台湾的收入向美国一起报税？
: Yes, if you claim your nonresident spouse as resident, her worldwide
: income for the entire year needs to be included on 1040 with you.
: You are both subject to FBAR (form 114) reporting too.
: : 她的台湾收入是否有tax credit可以抵免呢？
: Yes, however, you may take foreign earned income exclusion concurrently.
: Normal case is the entire foreign earned income is excluded so no foreign
: tax can be applied.
: : 另外我在去年六月前有到美国出差50天,relocate前的台湾收入是否需向美国缴税呢？
: : 希望各位有经验的前辈们能给小弟一些意见或建议,谢谢各位.
: Yes, you have to include your worldwide income for the entire year too.
: There is another option for situation like yours - do a "dual-status" in
: which you are treated as resident only for the part you're in the US.
: Therefore you only report your worldwide income during the time you are in
: the US. You cannot file jointly with your wife but may claim her exemption
: on your tax return.
: I suggest you calculate both situations and see which one is more favorable.