※ 引述《sswu533 (33)》之铭言：
: 我的状况如下:
: 2014/9 以F1到美念书
: 2018/4 毕业
: 2018/1-4 有TA收入
: 2018/7 以OPT开始工作
: 2018/10 OPT转H1B 继续工作
: 最近分别以RA 及NRA身分, 试算了2018报税, 发现以RA报税有利,通过爬文了解, 2018年可用first year choice 取得RA身份，但有一问题仍搞不清楚？请教大家
: 2018是全年均可用RA报税,
: 或是
: 1至9月仍需以NRA报税,10-12月以RA报税
我与这串的人一样都是在2018年10月份拿到H1B且已婚
看了很多网络上的中文文章还有版上都说只要今年(2019)在美超过183天就可以报2018
全年RA
但我看了2019年IRA的US Tax Guide却感觉好像是相左的。
引用2018 tax return guide issued at Feb. 2019, chapter 1
Substantial Presence Test
You will be considered a U.S. resident for tax
purposes if you meet the substantial presence
test for calendar year 2018. To meet this test,
you must be physically present in the United
States on at least:
1. 31 days during 2018, and
2. 183 days during the 3-year period that includes
2018, 2017, and 2016, counting:
a. All the days you were present in 2018, and
b. 1/3 of the days you were present in 2017, and
c. 1/6 of the days you were present in 2016.
照这上面说的只有2018年还剩超过183天之前拿到H1B才能通过Substantial Presence Test
因为F1的时间是不能被计算的。这样的话我算是别无选择一定要用Dual status报税吧?