Are you an "American resident" for tax purposes?

Q: Regarding the concept of residents, the definitions of American tax law and immigration law are different, and the residents defined by tax law may not be subject to immigration law, and vice versa. This paper mainly helps new immigrants to clarify the different concepts of immigration law and tax law, and avoid unnecessary troubles caused by tax problems in the daily life of new immigrants in the United States. I. Definition of Immigration Law \x0d\ In the immigration law, people born in the United States or naturalized citizens are American citizens and hold American passports. Green card holders are called permanent residents. The biggest difference between them is that the latter has no right to vote. Foreigners become American residents when they get a green card. The time for obtaining the green card is subject to the interview location: \x0d\ 1. Interview with the local immigration bureau in the United States. Through the interview, the immigration officer stamped the passport on the spot and recorded the green card number, and immediately obtained the green card; \x0d\2。 When interviewing in American embassies and consulates abroad, the real time to enter the United States is to get a green card. Two. Definition of tax law \x0d\ In addition to distinguishing between citizens and non-citizens, the tax law also divides residents into resident aliens and non-resident aliens, that is, residents and non-residents. This is especially important when filing tax returns. The American tax law implements two different sets of regulations for residents and non-residents, and each set of regulations has its own advantages and disadvantages for residents and non-residents. The U.S. tax law determines whether you are a resident as defined in the tax law according to the green card verification rules and residence time rules: \x0d\ 1, green card verification rules \x0d\ The green card holder is an extremely American resident. Whether you actually live in the United States or overseas, you are a resident for tax purposes. Even if you get a green card and go back to China to do things or do business on your own, and you don't live or work in the United States, and your income source is not in the United States, you still have to truthfully file tax returns with the United States. \x0d\2。 The rule of residence time \x0d\ is different from the immigration law. Staying in the United States for less than 365,438+0 days in the tax declaration year is recognized as a non-resident in tax law; If you stay in the United States for more than 365,438+0 days in the tax reporting year, the "date of residence" shall prevail; if you stay for more than 65,438+083 days, you will be recognized as a resident in the tax law. Calculation formula of residence days: residence days = (residence days in current year * 100%)+ (residence days in previous year * 1/3)+ (residence days in previous year * 1/6). Some people are exempt from the residence time rule, mainly: \x0d\ 1, foreign government personnel; \x0d\2。 Persons who hold J (Exchange Visiting Scholar) visas and Q (American International Cultural Exchange Program) visas to teach or receive training in the United States; \x0d\3。 International students with F (student) visa and M (short-term vocational skills study) visa: \x0d\4. Professional athletes who compete in the United States for a short time. Because of the existence of residence time law, domestic businessmen or their families who frequently travel to and from the United States should pay special attention to the number of days they stay in the United States, otherwise it will be quite troublesome to be recognized as American residents by tax law even if they have no right of abode. To sum up, the tax law stipulates that all citizens, residents and people who stay in the United States for more than 183 days (except those who are exempted from the stay time rule) are within the scope of taxation.