非移民簽證的稅務
Tax of Non Immigration

非移民簽證居留過久可能會變成稅務居民。
  1. 成為 183 天稅務居民(第三類)
  2. 成為頭一年選擇稅務居民(第四類)
  3. 例1:小強 11/1/2015 第一次到美國,12/1/2015 離開。12/17/2015 再來美國。直到年底都沒有離開美國。小強 2016 年待在美國超過 183 天。
    小強 2014 非稅務居民。因為 11/1/2015 第一次到美國。
    小強 2016 稅務居民。因為超過 183 天。
    小強連續居留滿 31 天 - 11/1/2015 到 12/1/2015。
    小強總共居留了 46 天 - 11/1/2015 到 12/1/2015,31 天 + 12/17/2015 到 12/31/2015,15 天。
    小強居留滿 75% 天數 - 11/1/2015 到 12/31/2015,61 天。 46/61= 75.41%
  4. 美國收入要報稅
  5. 填 W-4 表的注意事項
  6. 贈與稅
  7. 遺產稅
  8. 常見失誤
Peter Duh (杜弘偉)
IRS Enrolled Agent(EA)
IRS Certifying Acceptance Agent(CAA)
IRS e-File Provider
International Tax
Nonresident Alien Tax
FATCA, FBAR, FEIE
ITIN, EIN, LLC
Tel: 972-522-9445
Dallas, Texas
Streamlined Filing Compliance Procedures, SFCP
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