我是美國稅務居民嗎？ 美國183天居住測試怎麼計算？
美國出於稅收目的，只要您滿足實質居住測試條件，您將被視為美國稅務居民。
以2022報2021的美國稅為例，如果您同時符合下面兩項測試條件，您就會被視為美國稅務居民：
1. 2021在美國停留31天(含)以上，而且
2. 2021在美國停留的所有天數，加上2020總停留天數的三分之一，再加上2019年總停留天數的六分之一，三年總計183天(含)以上
美國註冊會計師羅霞提醒您，一旦您成為美國稅務居民，
就會有報美國聯邦稅及填報FBAR的可能義務，且必須在美國稅表上報告您的全球收入。
如果有其他疑問或者需要更多的幫助，
歡迎來電諮詢美國註冊會計師羅霞 +886 980919600
或者 E-mail: ustaxproservice@gmail.com
也歡迎造訪我公司官網: https://www.ustaxproservice.com
(美國稅務服務有限公司 USTAX Service LLC)
AmI a U.S. Resident Alien? How Do I Calculate the 183 Days Living in U.S.?
You will be considered a U.S. resident (Resident Alien) for tax purposes if you meet the substantial presence test for the calendar year.
Take filing 2021 tax return in 2022 as example.
If you meet both the two conditions below, you will be considered a U.S.resident (Resident Alien):
1. Physically present in theUnited States at least 31 days during 2021 and
2. Physically present in theUnited States at least 183 days during 2021, 2020, and 2019, counting all days of physical presence in 2021 but only 1/3 the number days of presence in 2020 and only 1/6 the number of days in 2019
USCPA Luo Xiareminds you: If youare a U.S. citizen or resident alien, you must report your worldwide income(within and outside of the U.S.) on your U.S. tax return when you have the obligation to file a tax return. And also, you may have obligation to file a FABR, too.
Read more: Do You Need to File a Tax Return In 2020?
Read more: Who Must File the FBAR?
If you have any questions or need further help,
pleasecontact us at the USCPA Luo Xia +886 980919600
or Email: ustaxproservice@gmail.com
Also welcome to visit our website: https://www.ustaxproservice.com
(USTAXService LLC)