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Re: Nalogi v Amerike
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http://www.irs.gov/taxtopics/tc851.html
"You are considered a resident alien if you met one of two tests for the calendar year.
The first test is the "green card test." If at any time during the calendar year you were a lawful permanent resident of the United States according to the immigration laws, and this status has not been rescinded or administratively or judicially determined to have been abandoned, you are considered to have met the green card test.
The second test is the "substantial presence test." To meet this test, you must have been physically present in the United States on at least 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. To satisfy the 183 days requirement, count all of the days you were present in the current year, and one–third of the days you were present in the first year before the current year, and one–sixth of the days you were present in the second year before the current year. Do not count any day you were present in the United States as an "exempt individual" or commute from Canada or Mexico to work in the United States on more than 75% of the workdays during your working period. An exempt individual may be anyone in the following categories:
A foreign government–related individual,
A teacher or trainee with a J or Q visa who substantially complies with the requirements of the visa,
A student with an F, J, M, or Q visa who substantially complies with the requirements of the visa; or
A professional athlete temporarily present to compete in a charitable sports event."
Выделено мной.
Mikhail
foma писал(а) Wed, 10 March 2004 11:01
Это - уже не просто заблуждение, а опасное заблуждение.
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Quote:
Например, студент не будет, считаться резидентом с точки зрения IRS, даже если проведет в US все 365 дней в году. То же самое с преподавателями с визами J и Q.
Например, студент не будет, считаться резидентом с точки зрения IRS, даже если проведет в US все 365 дней в году. То же самое с преподавателями с визами J и Q.
Это - уже не просто заблуждение, а опасное заблуждение.
...
http://www.irs.gov/taxtopics/tc851.html
"You are considered a resident alien if you met one of two tests for the calendar year.
The first test is the "green card test." If at any time during the calendar year you were a lawful permanent resident of the United States according to the immigration laws, and this status has not been rescinded or administratively or judicially determined to have been abandoned, you are considered to have met the green card test.
The second test is the "substantial presence test." To meet this test, you must have been physically present in the United States on at least 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. To satisfy the 183 days requirement, count all of the days you were present in the current year, and one–third of the days you were present in the first year before the current year, and one–sixth of the days you were present in the second year before the current year. Do not count any day you were present in the United States as an "exempt individual" or commute from Canada or Mexico to work in the United States on more than 75% of the workdays during your working period. An exempt individual may be anyone in the following categories:
A foreign government–related individual,
A teacher or trainee with a J or Q visa who substantially complies with the requirements of the visa,
A student with an F, J, M, or Q visa who substantially complies with the requirements of the visa; or
A professional athlete temporarily present to compete in a charitable sports event."
Выделено мной.
Mikhail
За это люди деньги получают. И подcчёт сложныx налогов может вылится и в несколько сот, а то и тысяч.
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