报税身份辨析 (Resident Alien, Non Resident Alien, Permanent Resident, US Person…)

tax

在申请Checking、Savings账户和有的信用卡的时候,网页上会需要你确认你是 U.S. Person:”Under penalties of perjury, I certify that: I am a U.S. citizen or other U.S. person.”。什么是 U.S. Person?什么是 Non-Resident Alien?什么是 Resident Alien?跟 Permanent Resident 有什么区别?

这些词语在报税的意义下,都是有严格定义的,我们将在此文中按照 IRS (Internal Revenue Service) 给的官方说明向大家尽量解释清楚这些身份之间的区别与联系。对于银行来说,是不是 U.S. Person 的区别在于,在报税时 U.S. Person 用的表格是 W-9,而 Non-Resident Alien 用的表格是 W-8。

注意本文谈论的是信用卡/银行账户相关的定义,因此讨论的其实是W-9/W-8表格中的定义,即联邦税,州税的resident定义有所不同,大家在报州税的时候请不要参考本文。

us-person

几种身份的关系示意图

1. 什么是 U.S. Citizen(美国公民)

这个我想不太需要解释,自己是否是美国公民大家应该都很清楚。需要强调的一点是,如果你并非美国公民,而在办信用卡/银行账户的时候勾选上了我是美国公民的选项,是严重的谎报身份,可能会影响到绿卡的申请,大家一定要谨慎。

2. 什么是 Lawful Permanent Resident (Green Card Holder) (绿卡持有者)

这几个词都是绿卡的意思,自己是否持有绿卡我想大家也都很清楚。

3. 什么是 Alien

只要不是 U.S. Citizen,你就是 Alien。Alien 分为两种:Resident Alien (RA)Non-Resident Alien (NRA)

4. 什么是 Resident Alien (RA) 和 Non-Resident Alien (NRA)

若你是绿卡持有者,或者满足以下条件(substantial presence test),你就是 Resident Alien (RA):

  1. 31 days during the current year, and
  2. 183 days during the 3-year period that includes the current year and the 2 years immediately before that, counting:
    • All the days you were present in the current year, and
    • 1/3 of the days you were present in the first year before the current year, and
    • 1/6 of the days you were present in the second year before the current year.

重要的是上述判据要排除掉一些情况:

Definition of Exempt Individual

  • Foreign Government Related Individual
    • Employee of Foreign Government
    • Employee of International Organization
    • Usually on A or G visa;
  • Teacher, Professor, Trainee, Researcher on J or Q visa;
    • Does NOT include students on J or Q visas;
    • Does include any alien on a J or Q visa who is not a student (physicians, au pairs, summer camp workers, etc.);
    • must wait 2 years before counting 183 days; however if the J or Q alien has been present in the U.S. during any part of 2 of the prior 6 calendar years in F, J, M, or Q status, then he is not an exempt individual for the current year, and he must count days in the current year toward the substantial presence test;
    • Quality of being an Exempt Individual applies also to spouse and child on J-2 or Q-3 visa;
  • Student on F, J, M or Q visa;
    • must wait 5 calendar years before counting 183 days;
    • the 5 calendar years need not be consecutive; and once a cumulative total of 5 calendar years is reached during the student’s lifetime after 1984 he may never be an exempt individual as a student ever again during his lifetime;
    • Quality of being an Exempt Individual applies also to spouse and child on F-2, J-2, M-2, or Q-3 visa;
  • Professional athlete temporarily present in United States to compete in a CHARITABLE sports event.

其中对很多人最重要的一条是,F1/F2身份的前5年一定是 Non-Resident Alien (NRA)! J1/J2身份的前2年一定是 Non-Resident Alien (NRA)! 

5. 什么是 U.S. Person

U.S. Person 的定义包括 U.S. Citizen 和 Resident Alien (RA),不包括 Non-Resident Alien (NRA)!

总结

建议大家都在申请银行账户前搞清楚自己究竟是不是 Resident Alien / US Person,这样就不会填错表格了。但是经常有人问,已经填错了会有什么后果?我对此的回答是:不知道。其实银行的 banker 天天打交道的基本都是美国人很少遇到外国人,他们也经常搞错自己的客户是不是 Resident Alien / US Person,所以很多人在不明不白之下就在 banker 的指引下填错表格了。我至今还没听说过因为选错 Resident Alien / US Person 造成什么后果的实例。不过是否是 US Citizen(美国公民)这一条正常人是绝不会搞错的,如果你不小心填错了,建议立刻联系银行更正!


免责声明:本文及其中任何文字均仅为一般性的介绍,绝不构成任何法律意见或建议,不得作为法律意见或建议以任何形式被依赖,我们对其不负担任何形式的责任。我们强烈建议您,若有税务问题,请立即咨询专业的税务律师或税务顾问。
Disclaimer: This article and any content herein are general introduction for readers only, and shall not constitute nor be relied on as legal opinion or legal advice in any form. We assume no liability for anything herein. If you need help about tax, please talk to a tax, legal or accounting advisor immediately.

分享至社交网络

若喜欢本文,别忘了给个五星好评哦!

[Total: 7    Average: 4/5]